Authors:

P. Billy Indra Armawan, I Gusti Ngurah Dharma Laksana

Abstract:

“Penelitian ini bertujuan untuk mengetahui efektifitas Peraturan Daerah No. 8 Tahun 2011 tentang Pajak Hotel di Kabupaten Buleleng serta mencari tahu kendala yang dihadapi pemerintah daerah saat memungut pajak hotel di Pemerintahan Kabupaten Buleleng. Penelitian ini dijalankan di daerah Kabupaten Buleleng dengan wawancara sebagai sumber data primer dan kepustakaan sebagai sumber data sekunder yang dimana data berupa Peraturan Daerah No. 8 Tahun 2011 tentang Pajak Hotel di Buleleng dianalisis, kemudian diuraikan, dijelaskan dan digambarkankan efektifitasnya secara merinci. Dari hasil penelitian, dapat disimpulkan bahwasannya Peraturan Daerah No. 8 Tahun 2011 sejauh ini cukup efektif karena sudah terpenuhinya tahapan-tahapan yang dapat mengoptimalkan kinerja hukum atau aturan/ketentuan, yang berarti pajak yang berhasil dipungut dari pajak hotel terbilang cukup efektif. Dari kendala-kendala yang terdapat dalam Peraturan Daerah No. 8 Tahun 2011 maka perlu adanya peningkatan kualitas dalam hal sosialisasi mengenai wajib pajak bagi para pemilik hotel, untuk meningkatkan kualitas dalam hal sosialisasi mengenai wajib pajak bagi para pemilik hotel, agar dapat meingkatkan Pendapatan Asli Daerah Kabupaten Buleleng. Kemudian pemerintah daerah khususnya badan keuangan daerah yang diberikan kewenangan oleh undang-undang mesti membuat terobosan baru guna meningkatkan wajib pajak hotel, dengan memanfaatkan teknologi seperti internet, jadi memudahkan para pengusaha hotel dalam membayar pajak. ABSTRACT This study aimed to determine the effectiveness of Regional Regulation no. 8 of 2011 concerning Hotel Tax in Buleleng Regency as well as finding out what obstacles were encountered by the local government in terms of collecting hotel taxes in the Buleleng Regency Government. This research was carried out in the district of Buleleng with interviews as the primary data source and literature as a secondary data source in which the data, Regional Regulation no. 8 of 2011 concerning Hotel Tax in Buleleng, was analyzed, then described and explained its effectiveness in detail. From the results of the study, it can be concluded that the Regional Regulation no. 8 of 2011 so far has been quite effective because it has fulfilled the stages that can optimize the performance of laws or regulations / provisions, which means that the taxes that have been successfully collected from hotel taxes are quite effective. From the constraints contained in the Regional Regulation no. 8 of 2011 it is necessary to improve the quality of socialization regarding taxpayers for hotel owners, to improve quality in terms of socialization of taxpayers for hotel owners, in order to increase Buleleng Regency’s Original Revenue. Then the local government, especially the regional financial institutions that are authorized by law, must make new breakthroughs to increase hotel tax payers, by utilizing technology such as the internet, making it easier for hotel entrepreneurs to pay taxes.”

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PDF:

https://jurnal.harianregional.com/kerthasemaya/full-85190

Published

2023-08-19

How To Cite

INDRA ARMAWAN, P. Billy; DHARMA LAKSANA, I Gusti Ngurah. EFEKTIFITAS PERATURAN DAERAH KABUPATEN BULELENG NOMOR 8 TAHUN 2011 TENTANG PAJAK HOTEL DI KABUPATEN BULELENG.Kertha Semaya : Journal Ilmu Hukum, [S.l.], v. 11, n. 10, p. 2504-2513, aug. 2023. ISSN 2303-0569. Available at: https://jurnal.harianregional.com/kerthasemaya/id-85190. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/KS.2023.v11.i10.p20.

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Issue

Vol 11 No 10 (2023)

Section

Articles

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