EFFECTIVENESS OF PADANG PARIAMAN DISTRICT REGIONAL REGULATION NUMBER 3 OF 2021 AMENDMENT TO REGIONAL REGULATION NUMBER 9 OF 2010 CONCERNING TAXES OF NON-METAL MINERALS AND ROCKS

Abstract

Padang Pariaman Regency is a city that is rich in minerals, therefore, to optimize its collection, the Padang Pariaman Regency government issued Regional Regulation Number 3 of 2021 concerning Tax on Non-Metal Minerals and Rocks which is an amendment to Regional Regulation Number 9 of 2010 concerning Tax on Non-Metal Minerals. Metal and Rock. Problem Formulation: 1) What is the effectiveness of Padang Pariaman Regency Regional Regulation Number 3 of 2021 concerning Taxes on Non-Metal Minerals and Rocks? 2) What are the factors that influence the effectiveness of Padang Pariaman Regency Regional Regulation Number 3 of 2021 concerning Taxes on Non-Metal Minerals and Rocks? This type of research uses a sociological juridical approach. Data sources are primary data and secondary data, data collection techniques through interviews, document studies and qualitative data analysis. Research Results: 1) Padang Pariaman Regency Regional Regulation Number 3 of 2021 concerning Non-Metal Mineral and Rock Taxes is quite effective, due to the increase in 2021-2023 in the non-metallic mineral and rock tax sector in Padang Pariaman Regency 2) Factors that influence the effectiveness of Padang Pariaman Regency Regional Regulation Number 3 of 2021 are socialization, human resources, facilities and infrastructure, taxpayers, tax collection and supervision