The Effectiveness of the Regional Legal Products Implementation in the City of Baubau

Abstract

The purpose of this study was to determine the effectiveness of the implementation of local legal products on Tax and Retribution in the Baubau City and the problems faced in the implementation of these legal products. The research method used is empirical normative research using data collection techniques through literature and field studies and analyzed descriptively qualitatively. The results showed that the implementation of regional regulations on Tax and Retribution can be said to be effective, but it is still influenced by several things, namely: a) higher regulation changes, b) community collaboration and regional apparatus organizations in the formation of Regional Regulations on Tax and Retribution, c ) Public legal awareness, d) human resources enforcement officers Regional Legal Products, and e) Socialization of the formation of Regional Regulations on Baubau City Tax and Retribution from the planning stage to the determination. So the basic things that must be done as a follow-up related to reducing problems that can hinder the implementation of the Baubau City Regional Legal Products and increase the effectiveness of the implementation of the Baubau City Regional Legal Products can be suggested as follows: 1) the formation of a Regional Regulation on Tax and Retribution through planning in the Establishment of the Baubau City Regional Regulation Program, 2) the formation of Regional Legal Products is recommended to involve various stakeholders, especially the community, as the elements implementing the regulation, 3) the stipulated Regional Law products need to be published or directly socialized to the public, and 4) government of Baubau City needs to increase the human resources of law enforcement officers to support the effectiveness of the implementation of the Regional Regulation on Tax and Retribution.