Analisis penerapan prosedur retribusi rumah potong hewan di kabupaten Tana Toraja

Angellady, Vicha (2016) Analisis penerapan prosedur retribusi rumah potong hewan di kabupaten Tana Toraja. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Retribusi rumah potong hewan adalah pungutan yang dikenakan atas pelayanan penyediaan fasilitas rumah potong hewan, termasuk pelayanan pemeriksaan kesehatan hewan sebelum dan sesudah dipotong, yang disediakan, dimiliki, dan/atau dikelola oleh Pemerintah Daerah. Retribusi ini dilatarbelakangi oleh potensi dimana banyaknya kegiatan adat yang memerlukan pemotongan hewan sebagai bagian dari kegiatan tersebut. Pemotongan ini dilakukan dalam jumlah yang besar sehingga menyebabkan seringkali masyarakat akan memesan hewan dari luar daerah yang dipakai dalam setiap Upacara Adat di Tana Toraja atau yang biasa disebut dengan Rambu Tuka (acara pernikahan) dan Rambu Solo (acara kematian). Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan retribusi rumah potong hewan di Kabupaten Tana Toraja.Berdasarkan fokus penelitian di atas maka mengambil tujuan penelitian penerapan prosedur pemungutan, prosedur perhitungan, dan penyetoran retribusi pajak rumah potong hewan di Kabupaten Tana Toraja. Penelitian ini merupakan penelitian deskriptif-kualitatif. Hasil dari penelitian ini adalah pengelolaan Retribusi Rumah Potong Hewan di Kabupaten Tana Toraja berada dalam lingkup Dinas Pendapatan Penegelolaan Keuangan dan Aset Daerah (DPPKAD) Kabupaten Tana Toraja, menjadi ciri khas tersendiri dari Retribusi Rumah Potong Hewan di Kabupaten Tana Toraja yang bersifat Insidentil, yang artinya pelaksanaan Retribusi Rumah Potong Hewan tidak hanya dilakukan di Rumah Pemotongan Hewan pada umumnya melainkan Retribusi Rumah Potong Hewan di Kabupaten Tana Toraja dilakukan dalam setiap Upacara Adat yang diselenggarakan di Kabupaten Tana Toraja / Slaughterhouses levy is the levies which is imposed on the provision of abattoir facilities, include the animals health’s inspection service before and after slaughtered, which is provided, owned, and/or managed by the Regional Government. This levies is motivated by the potential which many cultural activities that require slaughterhouses as part of the activity. These slaughters are made in large quantities, causing often people will order the animal from outside the region that is used in every traditional ceremony in Tana Toraja, or called Rambu Tuka’ (thanksgiving ceremony) and Rambu Solo’ (funeral ceremony). The purpose of this research was to determine how the application of slaughterhouses levy in Tana Toraja. Based on the focus of the research above, then make the purpose of the research levy procedure practice, calculation procedure, and depositing the tax levy slaughterhouses in Tana Toraja. This research is qualitative- descriptive. Slaughterhouse Levies Management in Tana Toraja are within the scope of the Department of Revenue and Asset Finance Management (DPPKAD) Tana Toraja, which is included in the business service levies, where the characteristic of the Slaughterhouse levies in Tana Toraja which is Incidental, means that the implementation of Slaughterhouse levies not only performed at Abattoirs that there is generally done in other areas but Slaughterhouse Levies in Tana Toraja performed in every Ceremony that held in Tana Toraja

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