PROSES PENETAPAN PAJAK PERTALITE DI PROVINSI RIAU

Abstract

This research shows sensational, Riau Province as an area that sells pertalite with highest price in Indonesia. This high proce of pertalite is due to the pegging of 10% (ten percent) pertalite tax rate set out in regional regulation number 8 of 2011, the highest percentage set by presidential regulation number 191 of 2014. Even though as a Riau producer or petroleum, it must pay dearly to get it. This is people’s demand to reduce the pertalite tax rate. The purpose of this study is to see how the determination of pertalite tax in Riau Province and what influences the determination. The theoretical concept used in this reasearch is the theory of the policy setting process by Nugroho (2017) with stages namely : determining policy issues, forming a policy formulation team, pre-policy process, first public process, second public process, special focused group discussion forum, and the policy authorization stage. Through this process the latest regional regulation was formed, namely regional regulation Number 8 of 2011 stating that the pertalite tax was 5%.

*Key word : tax determination process, pertalite prices, people’s demands.