Implementasi Peraturan Bupati Tentang Tata Cara Pemungutan Pajak Hotel Dan Pajak Restoran Di Atas Kapal Wisata Dalam Meningkatkan Kepatuhan Wajib Pajak Di Kabupaten Manggarai Barat Tahun 2021

Authors

  • Eva Alfari Bugis Institut Ilmu Sosial dan Manajemen STIAMI
  • Notika Rahmi Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.31334/jiap.v2i6.2968

Abstract

Hotel and restaurant taxes on tourist boats have not yet reachedthe target set by the local government of West Manggarai Regency. This phenomenon shows that the level of taxpayer compliance is still very low. Therefore, it is necessary to carry out proper implementation of the West Manggarai Regent's Regulation Number 58 of 2017 concerning Procedures for Collecting Hotel and Restaurant Taxes on Tourist Boats. This study aimed to analyze the implementation of the Regent's Regulation on Procedures for Collecting Hotel and Restaurant Taxes on Tourist Boats in an effort to improve taxpayer compliance as well as to analyze the obstacles faced and the efforts taken by the Regional Revenue Agency to overcome these obstacles. The research methodused was qualitative with a descriptive research type. The results of the study indicate that the Regent's Regulation on Procedures for Collecting Hotel and Restaurant Taxes on Tourist Boats has not been implemented properly due to the lack of socialization, inadequate human resource capabilities, insufficient infrastructure support, low supervision, and unidealimplementation of Standard Operating Procedures (SOP). Therefore, it is necessary to increase socialization, supervision, firm legal efforts, as well as education and training activities for Human Resources.

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Undang-undang :

Peraturan Bupati Kabupaten Manggarai Barat Nomor 58 Tahun 2017 tentang Perubahan Atas Peraturan Bupati Kabupaten Manggarai Barat Nomor 25 Tahun 2016 Tentang Tata Cara Pemungutan Pajak Hotel dan Restoran di Atas Kapal Wisata

Undang-undang Republik Indonesia Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah

Jurnal :

Cho, Im Gon. 2018. Fiscal Decentralization in Korea. International Journal of Asian Educations and Development Studies, 7(3), 279-290. Retrieved from https://doi.org/10.1108/AEDS-11-2017-0113

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Website :

Eci. 2019. Hal yang perlu dipahami sebelum Live Board Di Labuan Bajo. https://phinemo.com/live-on- board-labuan-bajo/. Diakses pada 28 Januari 2019

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Published

2023-01-30

Issue

Vol. 2 No. 6: November 2022

Section

Articles

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