The Optimization Of Boarding House Tax As Local Ownsource Revenue (Study At Local Tax Service Agency Of Malang City)

Firmansyah, Ryan Dwi (2018) The Optimization Of Boarding House Tax As Local Ownsource Revenue (Study At Local Tax Service Agency Of Malang City). Sarjana thesis, Universitas Brawijaya.



English Abstract

The implementation of regional autonomy in Indonesia based on the Law No. 23 of 2014 makes every Local Government has the responsibility to develop and manage its financial through Local Own-source Revenue for the welfare of its citizen. One of the ways to develop Local Own-source Revenue is through the maximize of local taxes. Taxation is the largest contributor of national and local income. Malang city is one of the cities that considered has good local tax potency. One of the potential local taxes in Malang City is Boardinghouses Tax due to Malang as city of education and tourism so there are many boardinghouses business. This research uses descriptive research with qualitative approach. The focuses of this research are (1) optimization of boardinghouses tax through intensification and extensification and (2) the barriers of optimizing boardinghouses tax as local revenue. The data obtained through observation, interviews and documentation in the field. The data analysis method used is the analysis data from Miles, Huberman and Saldana. Local Tax Service Agency of Malang City has been made several effort to optimize boardinghouses tax. In the general the effort made by Local Tax Service Agency of Malang City can be classified as intensification and extensification. But there still some barriers found such as lack of awareness of taxpayers, tax evasion, and unfair regulation of boardinghouses tax. These barriers make the implementation of intensification conducted by the Local Tax Service Agency of Malang City cannot be optimal. In order to handle those barriers, Local Tax Service Agency needs to enforce sanctions, optimize profilling, give tax education, improve tax administration, and propose the revision of Law No. 28 Year 2009 regarding Local Tax and Levy

Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2018/551/051807745
Uncontrolled Keywords: Tax Optimization, Boardinghouses Tax
Subjects: 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.22 Real property taxes
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Publik / Negara
Depositing User: Nur Cholis
Date Deposited: 03 Sep 2019 04:16
Last Modified: 28 Oct 2021 03:39
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