Art Original
Implementasi Kebijakan Pengalokasian Dana Pajak Dari Bagi Hasil Pajak Atas Pajak Kendaraan Bermotor Di Kabupaten Rokan Hilir
The aim of this research is to understand and analyze the Implementation of the Tax Fund Allocation Policy from Revenue Sharing Tax on Motor Vehicle Tax in Rokan Hilir Regency based on the indicators of policy standards and objectives, resources, inter-organizational relationships, characteristics of implementing agents, socio-economic and political factors, and disposition. This type of research is qualitative. Data collection techniques include interviews, and data analysis in this research uses the data analysis technique developed by Miles Huberman. The results of the research show that the Implementation of the Tax Fund Allocation Policy from Revenue Sharing Tax on Motor Vehicle Tax in Rokan Hilir Regency has not been optimally implemented and needs to be improved based on the indicators of policy standards and objectives, resources, inter-organizational relationships, characteristics of implementing agents, socioeconomic and political factors, and disposition. This is due to the fact that Motor Vehicle Tax (PKB) is a significant source of regional revenue that can provide a high contribution to the region, especially given the increasing volume of motor vehicles in Bagansiapiapi Regency. With the allocation of these funds, there will be a guarantee for the budget to improve the quality of public services. The fulfillment of public services also applies to the implementation of the government of Riau province, considering the increasing development of this region in terms of globalization and modernization, including the increasing annual revenue from motor vehicle taxes, which reflects the growing number of motor vehicles in Riau.
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