通过区域监管加强渔业:评估鱼类拍卖中的港口服务税

Zohrin Busura, R. Moonti, Arifin Tumuhulawa
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引用次数: 0

摘要

根据戈伦塔洛省关于鱼类拍卖场所征税的地区条例(TPI),鱼类拍卖场所的使用以及由戈伦塔洛省政府提供或组织的设施和基础设施被称为征税对象。本研究的目的是确定政府实施戈伦塔洛省 2018 年第 6 号关于鱼类拍卖港口服务税的地区法规的有效性,并确定政府实施 2018 年第 6 号关于鱼类拍卖港口服务税的地区法规的影响和所做的努力。研究人员采用的研究类型是使用规范和实证法律研究,这基本上是规范法律方法与各种实证要素的结合。在这种规范和实证研究方法中,也是关于规范性法律条款(法律)在社会中发生的每一个特定法律事件中的执行情况。从报应收取的实施效果来看,呼伦塔兰吉分区腾达村的港口服务报应收取效果仍然较差。这与 2018 年第 6 号地区法规中关于针对鱼类拍卖场的港口服务征税的预期存在差异。因此,对鱼拍卖场的服务费征收港口服务税的效果较差,在执行 2018 年第 6 号《关于对鱼拍卖场征收港口服务税的地区条例》方面的努力也较少,该条例包括社会化、目标实现和社区参与。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Enhancing Fisheries through Regional Regulation: Assessing Port Service Levies at Fish Auctions
In accordance with Gorontalo Province Regional Regulation on Retribution of Fish Auction Place (TPI), the retribution is levied on the use of fish auction place along with facilities and infrastructure provided or organized by Gorontalo Province Regional Government which is called retribution object. The purpose of the study is to determine the effectiveness of the government's implementation of Gorontalo Province Regional Regulation Number 6 of 2018 concerning Port Service Levies on Fish Auction and to determine the impact and efforts taken in the government's implementation of Regional Regulation Number 6 of 2018 concerning Port Service Levies on Fish Auction. The type of research used by researchers is using normative and empirical legal research, which is basically a combination of normative legal approaches with the addition of various empirical elements. In this normative and empirical research method is also about the implementation of normative legal provisions (laws) in action in every certain legal event that occurs in a society. The effectiveness of the implementation of retribution collection shows that port service retribution in Tenda Village, Hulontahlangi Subdistrict is still less effective in retribution collection. There is a discrepancy between what is expected in Regional Regulation Number 6 of 2018 concerning Port Service Levies against Fish Auction Sites. So that the effectiveness of the application of port service levies on service rates at the fish auction site is less effective and efforts in implementing Regional Regulation Number 6 of 2018 concerning Port Service Levies on Fish Auction Sites, which consists of socialization, target achievement, and community participation.
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