Implementasi Kebijakan Pengawasan Dengan Tapping Box Atau Cash Register Pada Pajak Hotel Dan Pajak Restoran Dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Bengkalis
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Institusion
Politeknik Negeri Bengkalis
Author
Wulandari, Sri
Subject
565 Perpajakan
Datestamp
2021-09-05 00:38:20
Abstract :
This study aims to determine the implementation of supervisory policies with tapping boxes or cash registers in an effort to increase hotel tax revenues and restaurant taxes and to determine the contribution of supervisory policies with tapping boxes or cash registers in increasing PAD revenue in Bengkalis Regency and the obstacles faced in implementing these policies. This type of research is qualitative which consists of documentation, and interviews (interviews). The data analysis technique used is descriptive qualitative. The results of the study show that the implementation of supervision policies with tapping boxes or cash registers in Bengkalis Regency is in accordance with the provisions in force by Regent Regulation Number 65 of 2019 for local taxes, namely hotel taxes and restaurant taxes, which have met the five requirements for effective policy implementation according to Riant (2014) namely the right policy, the right process, the right implementation, the right target, and the right environment. The contribution from the supervision policy by tapping boxes or cash registers in an effort to increase PAD revenue in Bengkalis Regency is considered to be still very less contributing as evidenced by the hotel tax contribution rate in 2020 which is 0.63% while the restaurant tax is 3.67%. Obstacles in implementing the supervision policy with tapping boxes or cash registers in Bengkalis Regency include the lack of human resources or employees tasked with installing tapping boxes or cash registers in each hotel and restaurant, miscommunication between officers and the relevant taxpayers should not be allowed. there is a revocation on the tool, there are problems with the network used by taxpayers who use the tapping box or cash register tool after using the XL network, while the network is difficult in Bengkalis Regency.
This study aims to determine the implementation of supervisory policies with tapping boxes or cash registers in an effort to increase hotel tax revenues and restaurant taxes and to determine the contribution of supervisory policies with tapping boxes or cash registers in increasing PAD revenue in Bengkalis Regency and the obstacles faced in implementing these policies. This type of research is qualitative which consists of documentation, and interviews (interviews). The data analysis technique used is descriptive qualitative. The results of the study show that the implementation of supervision policies with tapping boxes or cash registers in Bengkalis Regency is in accordance with the provisions in force by Regent Regulation Number 65 of 2019 for local taxes, namely hotel taxes and restaurant taxes, which have met the five requirements for effective policy implementation according to Riant (2014) namely the right policy, the right process, the right implementation, the right target, and the right environment. The contribution from the supervision policy by tapping boxes or cash registers in an effort to increase PAD revenue in Bengkalis Regency is considered to be still very less contributing as evidenced by the hotel tax contribution rate in 2020 which is 0.63% while the restaurant tax is 3.67%. Obstacles in implementing the supervision policy with tapping boxes or cash registers in Bengkalis Regency include the lack of human resources or employees tasked with installing tapping boxes or cash registers in each hotel and restaurant, miscommunication between officers and the relevant taxpayers should not be allowed. there is a revocation on the tool, there are problems with the network used by taxpayers who use the tapping box or cash register tool after using the XL network, while the network is difficult in Bengkalis Regency.
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