Permatasari, Nurbaiti (2018) Implementasi Kebijakan Peningkatan Pendapatan Asli Daerah Melalui Pajak Hotel Kategori Rumah Kos (Studi tentang Pajak Hotel Kategori Rumah Kos Berdasarkan Peraturan Daerah Kota Malang Nomor 16 Tahun 2010 Jo Peraturan Daerah Kota Malang Nomor 2 Tahun 2015 tentang Pajak Daerah). Sarjana thesis, Universitas Brawijaya.
Abstract
Salah satu sumber PAD yang potensial untuk dioptimalkan adalah pajak daerah. Pemerintah daerah berupaya mengoptimalisasi pajak daerah untuk memenuhi PAD. Salah satunya Kota Malang yang berusaha meningkatakan PAD melalui pajak hotel kategori rumah kos. Kota Malang dikenal sebagai kota pendidikan. Terlihat dari banyaknya lembaga pendidikan baik negeri maupun swasta di Kota Malang. Banyak penduduk setempat maupun investor yang mendirikan usaha rumah kos. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Adapun fokus penelitian berkaitan dengan (1) implementasi kebijakan peningkatan PAD melalui pajak hotel kategori rumah kos yang ditinjau dari penetapan objek pajak hotel kategori rumah kos, penetapan tarif pajak hotel kategori rumah kos, dan cara perhitungan pajak hotel kategori rumah kos; (2) kontribusi pajak hotel kategori rumah kos terhadap PAD dan pajak daerah; (3) faktor yang mempengaruhi implementasi kebijakan peningkatan PAD melalui pajak hotel kategori rumah kos ditinjau dari model implementasi Edward III; dan (4) strategi optimalisasi peningkatan PAD melalui pajak hotel kategori rumah kos. Pengumpulan data dilakukan dengancara wawancara, observasi, dan dokumentasi. Berdasarkan hasil penelitian, dapat diketahui bahwa implementasi kebijakan peningkatan pendapatan asli daerah melalui pajak hotel kategori rumah kos sudah berjalan namun belum maksimal. Hal tersebut dipengaruhi oleh (a) komunikasi sudah berjalan namun kejelasan informasi belum diterima jelas; (b) sumber daya, jumlah sdm di BP2D Kota malang cukup memadai. Namun, jumlah sdm di UPT Layanan Pajak Daerah belum memadai terlihat adanya kekosongan sdm pada jabatan fungsional; (c) struktur birokrasi, SOP mengenai pajak hotel kategori rumah kos secara khusus belum ada yang mengatur. Melainkan SOP nya mengikuti SOP pajak Hotel. Selain itu, kontribusi pajak hotel kategori rumah kos baik terhadap PAD dan pajak daerah Kota Malang masih tergolong sangat kurang yaitu 0-10%. Adapun upaya strategi yang digunakan untuk optimalisasi peningkatan pendapatan asli daerah melalui pajak hotel kategori rumah kos adalah intensifikasi dan ekstensifikasi. Saran yang dapat diberikan adalah perlunya sosialisasi dan peningkatan kerjasama yang baik antara BP2D dan UPT Kota Malang dengan pihak yang terkait terutama wajib pajak agar menjalankan kewajibannya. Sehingga penerimaan pajak daerah dari sektor pajak hotel kategori rumah kos dapat maksimal. Selain itu, penetapan kebijakan pajak hotel kategori rumah kos yang berlandaskan rasa keadilan
English Abstract
One potential source of PAD to be optimized is local tax. Local governments attempting to optimize local tax to cater for the PAD. One of them is Malang City which tried to increase PAD through hotel tax category Boarding House. Malang City is known as a city of education. Seen from the number of educational institutions both public and private in Malang City. Many of the local residents and investors who set up a boarding house business. This research uses qualitative research methods with the descriptive approach. The focus of the research is related to (1) the implementation of policy in increasing local original income category through hotel tax category boarding house from the determination of tax object assignment of hotel tax category of boarding houses, the determination hotels tax rate assignment categories boarding houses, and the method of calculating hotel tax category of boarding houses; (2) tax contribution of hotel category of boarding house to PAD and local tax; (3) factors influencing the implementation of policy of increasing PAD through hotel tax category boarding house terms of implementation model of Edward III; and (4) optimization strategy of increasing PAD through hotel tax category boarding house. Data collection is carried out by means of interviews, observation, and documentation. Based on the results of the research, it can be seen that the implementation of the policy of increasing local original income through hotel tax category boarding house has been running but not maximized. It is influenced by (a) communication is already running but clarity of information has not been received clearly; (b) resources, the number of human resources in BP2D Malang City is enough. . However, the number of UPT Service tax areas have not seen adequate existence as a vacancy in the functional position; (c) bureaucratic structure, SOP regarding hotel tax category of boarding houses particular has not been set. But his follow SOP of the Hotel tax. In addition, the tax contribution of the hotel category of boarding houses both to PAD and local taxes Malang is still very less that is 0-10%. The strategy effort used to optimize the increase of local original income through hotel tax category boarding house is intensification and extensification. Suggestions that can be given is the need socialization and good cooperation between BP2D and UPT Malang City with related parties, especially taxpayers to carry out their obligations. So that the tax revenue from the tax sector of the hotel category boarding house can be maximized. In addition, the establishment of policy hotel tax category boarding house based on a sense of justice
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/590/051808338 |
| Uncontrolled Keywords: | Implementasi, PAD, Pajak Daerah, Pajak Hotel Kategori Rumah Kos, Kota Malang- Implementation, Local Original Income, Local Tax, Malang City |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Publik / Negara |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 02 Apr 2019 01:28 |
| Last Modified: | 25 Oct 2021 06:09 |
| URI: | http://repository.ub.ac.id/id/eprint/162533 |
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