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标题：IMPLEMENTATION OF REGIONAL TAX POLICY: A STUDY ON HOTEL TAXATION FOR BOARDINGHOUSES CATEGORY STIPULATED ON REGIONAL REGULATION OF CITY OF PALANGKA RAYA NUMBER 21 OF 2014 ON REGIONAL TAX AND RETRIBUTION BOARD OF CITY OF PALANGKA RAYA
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作者：Sintha Melia ; Sintha Melia ; Saleh Choirul 等
期刊名称：Eurasia: Economics & Business
电子版ISSN：2522-9710
出版年度：2018
卷号：13
期号：7
页码：24-29
DOI：10.18551/econeurasia.2018-07.03
语种：English
出版社：Grodno State Agrarian University
摘要：This study aims to analyze the implementation of tax policy in the City of Palangka Raya, Central Borneo, as stipulated in the Regional Regulation of Palangka Raya Number 21 of 2014 by analyzing the inhibiting and supporting factors in this matter, in addition to the target and realization of tax policy on boardinghouses in the City of Palangka Raya. The regulation was enacted with the intention to generate regional revenue from potential boardinghouses through tax policy. This research employed descriptive research through qualitative approach. In measuring the implementation of the tax policy in the City of Palangka Raya particularly on boardinghouses, Grindle Implementation Model (1980) was employed which consists of content, context, and policy results. The findings indicate that the society has low understanding upon the tax policy on boardinghouses as there are many business owners running boardinghouses whom have not been registered as taxpayers. In addition, the business owners of the property and tenants have complained with the high tax services of 10%. As projected target of this tax policy has increased, it is in contrary with the awareness of the society on the tax policy which in turn affects the realization of the target. Some factors may affect the realization of the tax policy, such as social and economic conditions as the supporting factors. Meanwhile, the constraints in this policy are the low awareness and knowledge of the community which causes such traditional direct approach for tax collection and social resources. Therefore, the implementation of tax policy on boardinghouses in the City of Palangka Raya as stipulated in the Regional Regulation of Palangka Raya Number 21 of 2014 needs more concern for maximum results.
关键词：Policy implementation; local tax; house board tax