Evaluation Of Serang City Regional Regulation Number 17 Of 2010 Concerning Local Taxes in Serang City (Case Study of Hotel Tax on Boarding Houses)

Ishlahati; Juliannes Cadith; Ipah Ema Jumiati

doi:10.57266/ijssr.v3i2.74

Authors

Ishlahati Universitas Sultan Ageng Tirtayasa
Juliannes Cadith Universitas Sultan Ageng Tirtayasa
Ipah Ema Jumiati Universitas Sultan Ageng Tirtayasa

DOI:

https://doi.org/10.57266/ijssr.v3i2.74

Keywords:

Evaluation, Regional Regulations, Dormitory Tax

Abstract

The focus of this research is the evaluation of Serang City Regional Regulation Number 17 of 2010 concerning Local Taxes, especially Hotel Taxes on Boarding Houses in Serang City. In this evaluation, there are several problems in the implementation of the policy, such as the number of boarding houses with more than ten rooms not recorded by the Regional Revenue Agency (Regional Revenue Agency (Bapenda) Kota Serang, which makes boarding house owners with hotel tax categories not registered as taxpayers; Low level of awareness of hotel taxpayers on the boarding house of Serang City; The weak role of the government in approaching the taxpayer or going directly to the field; and the lack of socialization carried out by Regional Revenue Agency (Bapenda) Serang City. The theory used is the evaluation theory developed by Daniel Stufflebeam consists of four stages of evaluation aspects, namely CIPP. The qualitative descriptive method provides an overview of data analysis techniques using the Irawan model. The result of this study is that the implementation of the hotel tax policy on boarding houses in Serang City has not been running optimally. The hotel tax rate onboarding houses at a rate of 10% is still felt objection by the hotel taxpayer on the boarding house to make the taxpayer in arrears to pay the local tax. The lack of human resources, which is an important element in the success of policies that have data collection, registration, reporting, and evaluation of hotel taxes on boarding houses, is still experiencing a shortage. The available facilities and infrastructure are still inadequate. Socialization is still not optimal and thorough, so information about hotel tax policies on boarding houses is not conveyed properly, and weak enforcement of sanctions. Not yet optimally the contribution of hotel taxes on boarding houses to the Local Own-Source Revenue of Serang City Area from the regional tax sector.

References

Apita, Grisela V, dkk. 2019. Analisis Kepatuhan Pemilik Rumah Kos dalam Memenuhi Kewajiban Pajak Hotel di Kelurahan Kleak Kecamatan Malalayang. Jurnal Riset Akuntansi, 14 (2): 243-251.

Heriyana, Febi Rizki , Dkk. 2021. Pengawasan Penerimaan Pajak Hotel Bersumber Dari Rumah Kos Di Kecamatan Coblong Kota Bandung Oleh Badan Pengelolaan Pendapatan Daerah Kota Bandung. (JANE) Jurnal Administrasi Negara, 13 (1): 41-49.

Ido, Irfan. 2019. Kontribusi Dan Pengaruh Pajak Rumah Kos Terhadap Pendapatan Asli Daerah Setelah Pemberlakuan Peraturan Daerah Kota Kendari Nomor 2 Tahun 2011. Journal PUBLICUHO Faculty Of Social And Political Sciences, 2 (2): 20-30.

Indrawati, Lucia Rita ; Panggiarti, Endang Kartini; dan Lau, Lorentino Togar. 2020. Analisis Pajak Hotel Kategori Rumah Kost dan Pemberdayaannya di Kota Magelang Periode 2016 – 2018. Jurnal Ekonomi, 4 (1).

Manus, Feby; Sabijono, Harijanto; dan Wangkar, Anneke. 2015. Analisis Implementasi Peraturan Daerah Nomor 2 Tahun 2011 tentang Pajak Hotel Kategori Rumah Kos di Kota Manado. Jurnal Ekonomi dan Bisnis, 3(4), 443-450.

Soeda, Endri Brifio, et al,. 2021. Analis Faktor-Faktor Penghambat Penerapan Pajak Hotel Kategori Rumah Kos di Kota Manado. Jurnal EMBA, 9 (3): 71-78

Sugiarto, M. Dwi. 2017. Evaluasi Kebijakan Pemungutan Pajak Kos Kota Semarang (Studi Pada Dinas Pengelolaan Keuangan dan Aset Daerah Kota Semarang). Journal of Politic and Government Studies, 6 (2): 71-80.

Wijayanti, Nova Indah; Yulianti, Rita; dan Wijaya, Bagus. 2019. Evaluasi Program Pendidikan pemakai dengan Model CIPP di Perpustakaan Fakultas Teknik UGM. Jurnal Ilmu Perpustakaan dan Informasi, 3 (1), 37-65.

Wulandari, Niken; Djudi, Muhammad; dan Dewantara, Rizki Yudhi. 2015. Analisis Kepatuhan Wajib Pajak Terhadap Peraturan Daerah Kota Malang Nomor 16 Tahun 2010 Kategori Pajak Rumah Kos. Jurnal Perpajakan, 7 (1), 1-7.

Yonadie, Glen Grazia. 2018. Analisis Implementasi Pemungutan Pajak Hotel Kategori Rumah Kos Di Kota Malang (Studi Pada BP2D Kota Malang). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 06 (2).

Yuliandari Rini; Taufik Chaidir dan Hadi Mahmudi. 2017. Analisis Efektivitas dan Efisiensi Pemungutan Pajak dari PT Hotel dan Restoran untuk Meningkatkan Keaslian Pendapatan Daerah (PAD) di Mataram. Jurnal Ekonomi dan Studi Pembangunan, 9 (2), 251-256.