PENERAPAN PERATURAN BUPATI AGAM NOMOR 46 TAHUN 2017 TENTANG PEMBAGIAN BAGI HASIL PAJAK AIR PERMUKAAN BATANG AGAM BAGIAN PEMERINTAH KABUPATEN AGAM KEPADA PEMERINTAH NAGARI PADANG TAROK DAN NAGARI SIMARASOK

Abstract

The Regional Finance Agency was formed in Kabupaten Agam Regulation No. 3 of 2008 concerning the Principles of Regional Financial Management, that in Kabupaten Agam the Distribution of Revenue from Water Tax Results to meet public consumption or expenditure. The problem studied: 1). What is the water tax distribution mechanism on the surface of Batang Agam based on Agam Regent Regulations No. 46 of 2017 in Nagari Padang Tarok and Nagari Simarasok, Agam Regency? 2. The author uses a sociological juridical research method that is descriptive. (1). How is the revenue sharing mechanism for the surface of the water rods based on religious regulations number 46 of 2017 in the nagari of Padang Tarok and Nagari Simarasok. Regency Agam Regional Finance Agency In Article 1 Number 1 of Law Number 28 of 2009 concerning Regional Taxes and Regional Restrictions, Regional Taxes are compulsory contributions to regions owed by private individuals or compelling entities based on the Law. The Regency of Agam in the revenue sharing of surface water tax for Batang Agam Nagari Padang Tarok and Nagari Simarasok, (2) What are the constraints faced by the regency regional finance agency in the revenue sharing of surface water tax on the barriers of the Padang Tarok Nagari and the Simarasok Nagari in Agam District. a. Customers who are late paying the account have not been paid, then a new payment account will be issued that has been matched with the number of water meters that have been used

 

Keywords: Distribution of Revenue Sharing for BatangAgam Surface Water Tax in Nagari      Government of Nagari Padang Tarok and NagariSimarasok