Studi perbandingan implementasi peraturan tentang pemungutan pajak sarang burung walet di Kabupaten Gunung Mas Dan Kota Palangka Raya

Penelitian ini dilatar belakangi adalah ketidak masksimalan implementasi pemungutan pajak sarang burung walet di Kabupeten Gunung Mas dan Kota Palangka Raya, oleh karena itu peneliti tertarik meneliti (1) Bagaimana Implementasi Peraturan Bupati tentang Pelaksanaan Pemungutan Pajak Sarang Burung Walet Kabupaten Gunung Mas? (2) Bagaimana Implementasi Peraturan Daerah tentang Pelaksanaan Pemungutan Pajak Sarang Burung Walet Kota Palangka Raya? (3) Bagaimana Perbandingan Peraturan Bupati Gunung Mas dan Peraturan Daerah Kota Palangka Raya?.Metode penelitian, jenis penelitian Hukum Empiris tipe Yuridis Sosiologis, pendekatan penelitian Undang-Undang dan pendekatan Perbandingan, Analisis skripsi menggunakan teori Keberlakuan Hukum, teori Kepastian Hukum, teori Implementasi dan Teori Maslahah. Hasil penelitian ditemukan bahwa (1) Implemntasi peraturan di Kabupaten Gunung Mas terdapat beberapa pelaksanaan yang tidak sesuai dengan peraturan, banyak terdapat kendala pada saat di lapangan seperti pengusaha yang tidak jujur, kurangnya pemahaman masyarakat, biaya perjalanan dinas, SDM BPPRD, jarak antara BPPRD dan pengusaha yang jauh, dan belum optimal intensifikasi dan eksternsifikasi, terbilang masih tidak maksimal dan tidak dapat dipersentasekan. (2) Implementasi Peraturan pemungutan Pajak sarang burung walet di Kota Palangka Raya bahwa pengusaha sarang burung walet di Kelurahan Sei Gohong masih belum dipungut pajak, dan pemungutan sudah berjalan 60% dari 430 Wajib Pajak yang mau membayar dan menyetorkan hasil panen. (3) Perbandingan implementasi kedua peraturan tersebut terletak diteknik sosialisasi yang dugunakan, di Kabupaten Gunung Mas dilakukan ketika penagihan, tidak menggunakan sistem aplikasi, data WP tidak terintegrasi, dan fungsi administrasi tidak dijalankan sedangkan di Kota Palangka Raya dilakukan secara Persuasif dan Berkala, berbasis online, data WP terintegrasi, dan fungsi administrasi tetap dijalankan. ABSTRACT The background of this research is the inadequate implementation of swallow nest tax collection in Gunung Mas Regency and Palangka Raya City, therefore researchers are interested in researching (1) How is the Implementation of the Regent's Regulation on the Implementation of Swallow's Nest Tax Collection in Gunung Mas Regency? (2) How is the implementation of the Regional Regulation on the Implementation of the Swallow's Nest Tax Collection in Palangka Raya City? (3) How do the regulations of the Gunung Mas Regent and the Palangka Raya City Regulations compare?The research method uses the Juridic. al Empirical type of Sociological Juridical research, the Law research approach and the Comparative approach, Thesis analysis uses the Law Enforcement theory, Legal Certainty theory, Implementation theory and Maslahah Theory. The results of the study found that (1) the implementation of regulations in Gunung Mas Regency there were several implementations that were not in accordance with the regulations, there were many obstacles in the field such as dishonest businessmen, lack of public understanding, official travel costs, BPPRD human resources, the distance between BPPRD and entrepreneurs who are far away, and intensification and externification have not been optimal, are still considered not optimal and cannot be presented. (2) Implementation of the regulation on the collection of swallow's nest tax in Palangka Raya City that the swallow's nest entrepreneur in Sei Gohong Village has not yet collected taxes, and the collection has been running for 60% of the 430 taxpayers who are willing to pay and deposit the harvest. (3) Comparison of the implementation of the two regulations lies in the socialization technique used, in Gunung Mas Regency it is carried out when billing, does not use the application system, WP data is not integrated, and administrative functions are not carried out while in Palangka Raya City it is carried out persuasively and periodically, based online , integrated WP data, and administrative functions are still running