Nora, Nena (2011) Upaya Dinas Pendapatan Kota Batu Dalam Meningkatkan Pendapatan Asli Daerah (PAD) melalui Pemungutan Pajak Hotel Dan Pajak Restoran Perda No. 5 Tahun 2010 Tentang Pajak Hotel Dan Perda No. 3 Tahun 20. Sarjana thesis, Universitas Brawijaya.
Abstract
Apabila suatu daerah inginmewujudkanotonomidaerah (otoda) sebagaimana yang dicita-citakanolehUndang-Undang 12 tahun 2008tentangPemerintahan Daerah,khususnyauntukdaerah Kota Batu yang dalampelaksanaannya paling merasakandampakdariperubahanundang-undangmengenaipemerintahdaerah, kadaerahtersebutharusmelakukanpersiapanpersiapandalammenyongsongpelaksanaanUndangUndang 12 tahun 2008tentangPemerintahan Daerah. Mengingatdalampenyelenggaraanpemerintah yang baik, makaunsurutama yang sangat vital adalahmengenaidana/keuangan yang rusdipertimbangkansecarateliti.Untukitumasingmasingdaerahotonomperlutelitiuntukmenggalisumber- sumberdana yang dimilikinya.Salah tukriteriauntukmengetahuisecaranyatakemampuandaerahdalammengaturdanmengurusruma htangganyaadalahkemampuan self-supportin dalambidangkeuangan.Iniberartipenyelenggaraanurusanrumahtangganya, daerahmembutuhkandanaatauuang. Untukdapatmemilikikeuangan yang memadaidengansendirinyadaerahmembutuhkansumberkeuangan yang cukup pula. Dengansemakinmeluasnyapembangunandaerahdiberbagaiaspekkehidupanmanusia, makakonsekuensilogisdarituntutanpembangunanadalahtersediannyasumberdana yang dapatmenunjangPendapatanAsli Daerah (PAD). Salah satusumberpendapatantersebutadalahpajak hotel danpajakrestoran.Olehkarenaitudapatdikatakanpajak hotel danpajak restoranitumerupakansuatupotensi yang mempunyaiartipentingdalammenunjangpembangunandaerah. Pelaksanaandanpengelolaanpajak hotel danpajak restoran di wilayahkotaBatumasingmasingdiaturdalamPerturan Daerah (Perda) No. 5tahun 2010tentangpajak hotel dan Peraturan Daerah No. 3tahun 2010tentangpajakrestorantelahmemberikandeskripsibahwapajak hotel danrestorantelahmemberikankontribusi yang lebih. Walaupun apabila dilihat dari data yang didapat, maka kemugkinan meningkatnya pendapatan daerah yang didapat dari sektor pajak hotel dan pajak restoran itu dapat lebih besar.Hal tersebutterjadikarenajumlah hotel danpajak restoran yang terusbertambahseiringdengansemakinpesatnyaperkembangan Kota Batuitusendiri.Hal tersebuttentunyajugaakaanberpengaruhterhadappenerimaan PAD. Penelitianinidilakukanpenulisdengantujuanuntukmengetahuisecarajelastentangupaya yang dilakukanpemerintah Kota Batuterhadapbeberapaobyekpajakdaerah, yaitupajak hotel danpajak restorandimanahasildaripadapajaknyamerupakansalahsatupotensipendapatanaslidaerah. Dan penulisjugainginmengetahuikendala-kendalaapasaja yang dihadapiolehDinasPendapatan Kota Batudalammemungutpajak hotel danrestoransertasanksi yang diberikankepadaparapelakupenggelapanpajak, khususnyapajak hotel danpajak restoran. Metode yang digunakandalampenulisanskripsiiniadalah pendekatanyuridissosiologis yaituselaindidasarkanp adaaturan-aturanhukum yang berlaku dalam hal ini Perturan Daerah (Perda) No. 5tahun 2010tentangpajak hotel dan Peraturan Daerah No. 3tahun 2010tentangpajakrestoran, jugadikaitkandengankenyataan yang adadalampraktekdanaspek-aspeksosial yang berpengaruh. Hal iniuntukmengkajidanmembahaspermasalahan-permasalahan yang dikemukakan, yaitumengkaitkanhukumkepadausahauntukmencapaitujuantujuansertamemenuhikebutuhan-kebutuhankonkretdalammasyarakat.Denganmenggunakan data primer, yaitu data yang diperolehsecaralangsungdarisumbernya yang dilakukanmelaluiwawancaraterhadapresponden yangdijadikanobyekpenelitiansesuaidenganpokok permasalahan yang akandibahasdalamskripsiinidan data sekunder, yaitu data yang diperolehtidaksecaralangsungdarisumbernyadengancaramempelajaridokumen-dokumen yang berkaitandenganpermasalahanpenelitianini. Dan menggunakanmetodepengumpulan data yang lainnyaantaralain, studidokumentasi, studikepustakaan, wawancara, penentuanrespondensertamenggunakantekhnikanalisa data deskriptifanalitis. Didalampengelolaanpajak hotel danpajak restoranDinasPendapatan Kota Batumenggunakansistemdanprosedur yang telahditetapkandalamUndang-Undang Nomor 28 tahun 2009 yang mengaturtentangPajak Daerah danRetribusi Daerah.Dan peraturan-peraturan pendukunglainnyasepertiPerda No. 5 tahun 2010 tentang Pajak Hoteldan Perda No. 3tahun 2010tentang Pajak Restoran. Layaknyapajakdaerahlainnya, pajak hotel danpajak restoraninimasing-masingdikenakantarif 10%. Di dalampelaksanaandaripemungutanpajak hotel danrestoran di wilayah Kota Batuiniternyataditemukanbeberapakendala/hambatan yang manadapatmempengaruhipemasukanterhadap PAD.Antara lain belumsemuaWajibPajakmemberikan data yang akurat, Masihkurangnyakesadarandarimasyarakatakanpentingnyamembayarpajak (khususnyaparapengelola hotel danrestoran), belumsemuaWajibPajakmemahamidenganbaiktentangisiPeraturan Daerah yang mengaturtentangpajakdaerahkhususnyatentangPajak Hotel danPajakRestoran, kurangnyakualitasSumberDayaManusiakhususnyapegawai di lingkunganDinasPendapatan yang mempunyaikualifikasipendidikan yang tinggi, kurangnyasaranadanprasarana yang memadaitermasukkurangnyajumlahpersonil dan banyaknyabermunculanjumlah hotel danrestoran yang terjadiakibatdampak Kota Batu yang menjadi Kota Wisata. Dan upaya yang dilakukan oleh dinas Pendapatan Kota Batu untuk mengatasi kendala kendala tersebut adalah Melakukan penggalian obyek pajak yang baru, membentuk forum-forum diskusiuntukmelakukansosialisasisecaraintensifterhadapperaturanperundangundangankepadawajibpajak, pemantauantentangtingkathunia
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FH/2011/290/051104893 |
| Subjects: | 300 Social sciences > 340 Law |
| Divisions: | Fakultas Hukum > Ilmu Hukum |
| Depositing User: | Endang Susworini |
| Date Deposited: | 03 Apr 2012 09:40 |
| Last Modified: | 29 Mar 2022 07:12 |
| URI: | http://repository.ub.ac.id/id/eprint/111050 |
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