@thesis{thesis,
		author={Rahayu  Adee Siti},
		title ={Prosedur Pengenaan Pajak Air Permukaan Terhadap Penerimaan Pendapatan Asli Daerah (Studi Kasus Kabupaten Bengkalis)},
		year={2022},
		url={http://eprints.polbeng.ac.id/7143/},
		abstract={This study aims to determine the procedures for imposing surface water
taxes on local revenue. This type of research is descriptive qualitative
research. The results of the study show that: 1. The procedure for
imposing a surface water tax in Bengkalis Regency is based on the
Governor of Riau Regulation Number 10 of 2012 concerning Procedures
for Implementing a Surface Water Tax (PAP). the first is registration, the
second is data collection, the third is determination, the fourth is deposit
and the last is billing. 2. The contribution of surface water tax to Regional
Original Revenue has not made a significant contribution. This can be
seen from the average contribution during 2016 to 2020 of 0.38% with the
criteria of Very Less. It is said to be very good if the contribution criteria
reaches a value above 50%, while the average achieved by Bengkalis
Regency does not reach 10%.}
		}