EVALUASI PERATURAN DAERAH KABUPATEN KAMPAR NOMOR 10 TAHUN 2011 TENTANG PAJAK SARANG BURUNG WALET

Abstract

Evaluation of Kampar District Regulation Number 10 of 2011 concerning wallet
bird nest tax. The purpose of this study was to analyze the Evaluation of Kampar Regional
Regulation Number 10 of 2011 concerning Taxes for Swallow's Nest and analyze the factors that
influence it. This study uses a qualitative descriptive research method approach. Primary data is
obtained directly through interviews with key informants, namely the Head of the Legal Sub-
Section of the Kampar Regent's office, the Head of the Kampar District Revenue Service, the
Regional Secretary of Kampar Regency in the 2006-2011 period, Entrepreneurs of swiftlet nest
breeding and the communities surrounding swallow nest breeding Secondary data obtained from
research documents. The results showed that compliance factors determine the success of the
implementation of the Kampar district regulation Number 10 of 2011 concerning swallow nest tax,
but the audit in the form of supervision has not been carried out optimally. Factors affecting the
Evaluation of Kampar District Regulation Number 10 of 2011 concerning Taxes for Swallow's
Nests include the lack of available human resources who have the competence to carry out
evaluations, due to the lack of evaluation culture, uneven quality of human resources, inadequate
facilities, discipline still low, citizen compliance is still low.