IMPLEMENTATION OF NONMETALLIC AND ROCK MINERAL TAX COLLECTION AT THE SELUMA REGENCY REGIONAL REVENUE AGENCY

Abstract

The purpose of the study was to analyze the implementation of the Non-Metal and Rock Minerals (MBLB) tax collection of the Seluma Regency Regional Revenue Agency. The informants in this study are the Head of Bapenda Seluma, Head of Data Collection, Determination, Collection and Head of Bookkeeping and Reporting of Bapenda Seluma, Tax Collector, Mine owner/taxpayer. Data analysis in this study consists of Data Reduction, Data Presentation, and Conclusion Drawing (Verification). The results showed that the implementation of MBLB tax collection was quite optimal because there was already a cooperation agreement between the Seluma Regency Regional Revenue Agency and the Seluma District Attorney regarding MBLB tax. The conclusions based on aspects of resources, communication, disposition and bureaucracy are quite optimal but the weakness in the implementation of MBLB tax does lie in non-compliant taxpayers so that the cooperation makes taxpayers more obedient in paying taxes.