IMPLEMENTASI KEBIJAKAN PERATURAN BUPATI NO 20 TAHUN 2019 TENTANG SISTEM ONLINE PAJAK DAN RETRIBUSI DAERAH DI KECAMATAN MARITENGNGAE KABUPATEN SIDENRENG RAPPANG

This study aims to determine the Implementation of Regulations Policy No. 20 Regent about online system taxes and local levies in Sidenreng Rappang Regency. The population this amounted 213 while samples taken were 21 respondents. sampling technique used is using Yount formula. Data collection techniques through observation, questionnaires, documentation. data analysis descriptive with a frequency table. results indicate that implementation Bupati regulation no 2019 on regional user charges Maritengngae District Regency effective category, as result processing shows category "Good / effective" percentage 57.82%. most influential factor policy disposition 63.70%, lowest yield resource 53.55%.