Putra, TriSoewandiEka (2016) An Analysis Producer Behavior (Boarding House Owners) Towards The Implementation Of Hotel Tax Categorized For Boarding Houses (Case Study Watugong, Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Pajak menjadi kewajiban dan pengabdian negara serta peran aktif negara dan anggota masyarakat. Otonomi daerah bertugas untuk mengatur dan mengelola potensi sumber daya yang ada di wilayah tersebut. Di bawah kebijakan masing-masing daerah akan menghasilkan pendapatan (PAD) yang akan digunakan untuk membiayai pembangunan daerah. Salah satu sumber pendapatan yang dapat diperoleh adalah melalui pajak hotel. Malang dapat dikenal sebagai kota pendidikan, yang memiliki sejumlah universitas negeri dan perguruan tinggi swasta terkenal di Indonesia. Ini membuat jumlah pendatang bahwa mayoritas siswa berada di Malang, sehingga semakin banyak bisnis rumah kos di Malang. Business Boarding Houses termasuk dalam kategori pajak hotel dengan Peraturan Pemerintah Daerah No. 16 Tahun 2010 Malang. Dengan menerapkan aturan-aturan ini akan muncul berbagai perilaku yang berbeda dari produsen (pemilik rumah pemilik) dan konsumen (penyewa rumah kos). Penelitian ini akan menganalisis perilaku konsumen dan produsen terhadap peraturan dengan menggunakan metode penelitian kualitatif dengan penelitian deskriptif. Hasil penelitian ini perilaku produsen pajak yang dibebankan kepada pelanggan dengan persentase 50%, pajak dibebankan kepada produsen sebesar 20%, pengurangan fasilitas sebesar 20%, dan meningkatkan jumlah kamar sebesar 20%. %. Perilaku konsumen bahwa penyewa kamar asrama bersedia pindah ke rumah kos lain sebanyak 11 orang dan ruang asrama penyewa yang tidak mau pindah sebanyak sembilan orang. Konsumen yang tidak ingin bergerak karena mereka sudah nyaman dengan naik saat ini, sehingga konsumen tidak khawatir tentang kenaikan harga sewa naik, tetapi ada beberapa konsumen tidak menambah harga sewa rumah kos.
English Abstract
Taxes become a state obligation and devotion as well as the active role of the state and members of the public. Regional autonomy serves to organize and manage the potential of existing resources in the region. Under the policy of each region will earn revenue (PAD) which will be used to finance regional development. One source of revenue that can be obtained is through the hotel tax. Malang can be known as a city of education, which has a number of state universities and private colleges are well known in Indonesia. This makes the number of entrants that the majority of students are in Malang, so that more and more businesses boarding house in Malang area. Business boarding houses belong to the category of hotel tax with the Local Government Regulation No. 16 Year 2010 Malang. By applying these rules will emerge a variety of different behavior of producers (Owner Boarding House) and consumers (Tenants Boarding House). This study will analyze the behavior of consumers and producers against the regulation by using qualitative research methods with descriptive research. The results of this study the behavior of the manufacturer of the taxes charged to the customer with a percentage of 50%, the tax charged to producers by 20%, the reduction in the facility by 10%, and increase the number of rooms by 20%. Consumer behavior that dorm room tenant willing to move to another boarding house as many as 11 people and tenants dorm room who was not willing to move as many as nine people. Consumers who do not wish to move because they are already comfortable with boarding at the moment, so that consumers are not concerned about the increase in rental prices boarding, but there are some consumers do not increase the price of rental boarding house.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2016/462/051609724 |
| Subjects: | 300 Social sciences > 330 Economics |
| Divisions: | Fakultas Ekonomi dan Bisnis > Ilmu Ekonomi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 05 Oct 2016 13:21 |
| Last Modified: | 05 Oct 2016 13:21 |
| URI: | http://repository.ub.ac.id/id/eprint/108903 |
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