Implementation Of Tax Hotel In Sintang Region West Kalimantan Province

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1 - 9 - Tresia Kristiana / ADRI International Journal of Small Business and Enterpreneurship 1 (2017) 9-15 ADRI International Journal of Small Business and Enterpreneurship 1 (2017) 9-15 Implementation Of Tax Hotel In Sintang Region West Kalimantan Province ISSN : (online) ISSN : (print) Tresia Kristiana Universitas Kristen Palangka Raya tresia@unkrip.ac.id Received February 2017; accepted April 2017; published online may 2017 Abstract. This research on the Implementation of Tax Hotel in Sintang West Kalimantan Province. There are various models that can support the implementation of policies to improve local revenue from affluent sectors tax. Poll results indicated to be fluctuate so that tax money is not optimal, and can not be used as an area s finance resources, to fund local government activities and development which should be extracted from the area s potential resources. This study used a qualitative descriptive method. data collection technique conducted by collecting primary and secondary data through interviews and observation. Secondary data obtained from official documents, activities and report and applicable regulations. The results showed that the operating staff workload exceeds the ability to implement policies, incentives are still low but has been regulated in Local Regulation, on the other hand there are standards and policy objectives have been set in the Regulation on Organization of the regional units. Internal and external communication is effective, the social environment, economy, politics quite supportive, so that the results of the poll tax Hotel and Lodging seen increased realization of the achievement of targets and although not significant increase when compared to its potential. The findings of this study is the presence of other factors that influence the successful implementation of policies that work is the development of systems theory of policy implementation by Van Meter and Van Horn is a standard dimension.. Keywords: Implementation, Tax Hotel. I. INTRODUCTION The freedom to levy taxes and levies are expected to increase regional capacity to implement regional autonomy, supported by high public awareness in paying taxes. Local revenue from local taxes can be increased by increasing the efficiency of tax collection and administration efficiency as well as improving control of polling officers in order to reduce leakage. (Sekolah Tinggi Agama Islam At- Tahdzib, 2016) In connection with the implementation of regional autonomy, particularly to finance the implementation of regional autonomy (fiscal decentralization) local governments can explore sources of revenue for the regions with the potential of each region. One of the local taxes that can be extracted into the source-source revenue is hotel and lodging tax. Sintang tax on hotel and lodging each year has fluctuated in achieving the target, because the target setting have not been performed with an accurate calculation, taking into account the potential for actual tax,

2 Tresia Kristiana / ADRI International Journal of Small Business and Enterpreneurship 1 (2017) 9-15 the calculations are done only based on the income the previous year with an additional increase of 10% every year. For collection of the Regional Tax in Sintang, particularly the tax on hotel and inn set in a regional regulation, standards and policy targets are made by the Department of Revenue Management of Assets and Financial stipulated in the Work Plan This office, in the form of a strategic plan that includes performance plans, performance performance and analysis of performance achievements. II. Methodology This study seeks to solve the problems that occur in connection with the policy that has been created by the Regional Government of Sintang on Tax Collection Hotel and inn. Research carried out by observation, interaction, and tried to understand, the subject and object of research so that it can be understood policies which do tax collectors officers to regional regulations. Informants in the study is that policy makers DPKKAD Head Registration and Data Collection Section Chief, Section Chief and Head of Collection Section Determination and executive staff involved in tax collection, the owner of hotels and lodging in Sintang. III. Research result. Implementation of the policy is one of the important stages in the policy process, policy implementation is also a legal administration tool because as an actor, organization, procedures and techniques to implement policies to achieve the goals to be achieved. The purpose of the tax is an attempt to raise revenue to finance government operations, to regulate the economy and the achievement of social objectives in achieving prosperity for society. In order to achieve prosperity for the people, the government should be able to run the government, especially the implementation of the development. Development performed requires a considerable cost, one of the sectors that can be relied upon to finance the development activities are local taxes. Ongoing development and will be implemented to achieve the desired goal then should be supported by the management in the tax sector. Society must support with high awareness to pay taxes, because tax money is destined for the benefit of society Public awareness to pay taxes, including local taxes determined on the firmness of the government to make regulations, which refers to the applicable law. As stipulated in Law No. 34 of 2000, Local Tax is a mandatory fee implemented by the individual or entity to areas without direct payment are balanced, which can be imposed by legislation in force, which is used to finance the implementation of local government and regional development. There are several variables According to Van Meter and Van Horn is a factor that affects or dimensions contained in the implementation of which is directed at achieving goals. The variables are: Standards and Objectives In accordance with their mandate, the Department of Revenue, Finance and Asset business Sintang each year set a work plan for the coming year which will be used as guidelines and basic principal and supporting the implementation of activities in the field of Income, Financial Management and Asset. Basic guidelines and the implementation of the standards and goals of local tax collection policies conducted in Sintang District Government. Standards in providing services Local Tax particular tax on hotel and lodging in Sintang according to Head of Department of Revenue Finance and Asset Management Area (DPPKA) Sintang adjusted to the prevailing regulations, issued by the Ministry of Finance of the Republic of Indonesia in the form of standard operating procedures (Standard Operating Procedure) superior service tax

3 Tresia Kristiana / ADRI International Journal of Small Business and Enterpreneurship 1 (2017) 9-15 field include: 1) ministry of completion of registration application taxpayer identification number, as the identity to exercise the rights and tax obligations, 2) service of the completion of the request confirmation taxpayer, 3) service completion request for return of the excess payment of tax, 4) service of issuance orders to pay the excess tax, 5) service completion objection petition taxation, 6) the service completion certificate of free voting, 7) service completion request for reduction, 8) serving registration tax objects new research office, 9) service completion mutation of all object and subject to tax, 10) settlement services tax objection letters, 11) settlement service request for reduction or elimination of administrative sanction, 12) settlement service request for reduction or cancellation of the tax assessment is incorrect. In implementing Government policy, especially tax on hotel and lodging in accordance with the authority of the duties and functions Revenue Service Financial Management and Asset Sintang, has done a service procedure of tax collection, but the results obtained are not yet up to address support for increasing original income that will be used to finance development activities. Resources (resources) Incentives as a part of the resources have been arranged by the Local Government and stipulated in Local Regulation Sintang. The incentive given to the executive staff who perform Such Regional Tax collection. The incentive is aimed at improving the welfare and motivate employees in the work unit who carry out collection of local taxes in order to support local revenue. Remuneration are all forms of remuneration received by employees for their contributions to the organization are, directly or indirectly, in the form of cash or in-kind are given on a regular basis or at certain times. Implementing Organization characteristic. Characteristics of the executing agency, for a public policy that is set by the government is always associated with the bureaucratic structure. Some of the elements that affect the implementation of policies such as: competence and size of the staff, the level of supervision of the hierarchy of the sub units and processes in implementing agencies, political source organization, the vitality of organizations and networks both horizontally and vertically, the link formal and informal a body with decision-makers, The linkage between the Vision and Mission of the document work plan Revenue Service Finance and Asset Management Area (DPPKA) illustrated in a chart as follows Communication between Related Organizations and activities of the Executive. Public policy will be implemented properly and effectively implemented if the standards and objectives communicated to the performer. Communication is done to implementers (implementors) in accordance with the objectives will provide useful information, especially in interpreting the policy The shape of the information is done coaching is done in the form of socialization of the Regional Regulation, especially about financial obligations, such as filling taxpayer data in the Regional Income Tax (SPTPD), which is used for the calculation and reporting or payment of local taxes. Communication between organizations is done internally in terms of the collection of tax on hotel and lodging, communication is done by the Head of Revenue appropriate duties and functions of internal communication with the Registration and Data Collection Section, Section Determination and Section billing. External communications performed by each section with the subjects Taxes Hotel and Lodge

4 Tresia Kristiana / ADRI International Journal of Small Business and Enterpreneurship 1 (2017) 9-15 Communication in the framework of coordination for the implementation of tasks and functions within an organization is a task that is not easy to do. This is because communication is not only related to the achievement of the delivery destination, but the most important is the effect of communication provided. Internal communication is done either by the employer that the Head of DPKKA Sintang and subordinates namely Section Head Registration and Data Collection, Section Head Determination and Section Head of Billing and executive staff of each section that is done through formal communication by holding a joint meeting to discuss the implementation of the collecting the tax on hotel and lodging. The results of the meeting be a program that will be developed in stages of implementation of tax collection. Any problems and obstacles encountered in conducting the collection of tax on hotel and lodging, has always strived to solve the problem by sharing opinions, which can be used as information to address the problem is likely to face in the future. Communication is done include the transformation of information and clarity and consistency. Transformation of information does not just apply to the implementers but also the target group (target group) Attitude implementers. In terms of tax collection Hotel and Lodge in Sintang executing is the entire staff of the existing bureaucracy in the Department of Revenue, and Asset Finance, in accordance with the duties and functions that have been established within the organization. Tax collection development policy implementers Hotel and Lodge is the entire staff under Chief Revenue DPKKA Sintang, amounting to 8 (eight) people. In carrying out their respective duties as executor of a letter of assignment of tax collection. Operationally responsible directly in the field is the Head of Collection Section. Conditions on Economic, Social and Political. The environmental conditions of economic, social and political influence the implementation of policy implementation has been determined to be successful as expected or otherwise become an obstacle in the implementation of policy implementation. One indicator of the progress of the viewable area of the economy. Based on secondary data that the author got from the Department of Revenue Finance and Asset Management elapsed areas (DPPKA) Sintang obtained information, the economic growth in 2011 amounted to 7.26%. Economic growth is partly due to real sector began to rise as the manufacturing sector, the financial sector, government and corporate services as well as the service sector. The agricultural sector remains the mainstay of the economy of Sintang, contributing 48.23%, other sectors that contribute high enough among others, trade, hotels and restaurants accounting for 22.64%, 7.11% jasasebesar sector, mining and quarrying by 5, 49%, the manufacturing sector amounted to 5.49%, while other sectors are still below 5%. Growth sectors of the economy were favorably affected sectoral policies that promote a healthy business climate which in turn will boost economic activities. Various policies implemented by the Regional Government of Sintang to improve the welfare of the community done by expanding creation and employment equity. IV. Conclusion Based on the formulation of the problem, hypothesis, and the results of research and consideration of the Tax Collection Policy Implementation Hotels and lodging in Sintang West Kalimantan, we can conclude the following matters:

5 Tresia Kristiana / ADRI International Journal of Small Business and Enterpreneurship 1 (2017) The implementation of tax collection inns and hotels are set in the Regional Regulation Sintang, have clear standards and objectives, but not all of the provisions contained in the legislation can be implemented in full accordance with applicable regulations. This is due to tax conditions existing hotels and inns, resulting in Region Head must create another policy for the implementation of the tax pemugutan hotels and inns. Resources (resourcers) limited mainly officers tax collectors, as well as facilities and infrastructure are still lacking led to the implementation of tax collection can not be carried out according to regulations. The implementing organizations in the hotel and lodging tax collections appointed by decree of the Regent in SOTK, the implementing organization is DPKKA Sintang. Operationally implementing the policy is the Head of Department, Head of Revenue, Registration and Data Collection Section, Section Determination and Collection Section as well as the entire staff is at being brought revenue. Communication between relevant organizations and implementing activities, conducted internally and externally has not been implemented to the fullest. The attitude of the executive in carrying out the tasks as outlined in the tasks and functions to Section Income and Section Registration and Data Collection, Section Determination, Collection Section as well as the entire staff of Section Revenue DPPKA Sintang in the line of duty has been pretty good, though results derived from taxation is not optimal. Environmental Socio-Economic and Political also very supportive, where economic growth rates are pretty good, social and political participation of the public, showing if the socio-economic environment and political in Sintang district was stable enough that the implementation of the policy implementation of tax collection of hotels and inns can be run in accordance with provisions applicable, although the results have not been up tax collection. 2. Thus, researchers have discovered a new concept in the implementation of tax policy needed work systems, work management and procedures that are part of the variable standards and policy goal as the existing models in the theory of Van Meter and Van Horn to support the implementation of policy implementation. REFERENCES Agustino. L Politik dan Kebijakan Publik. Bandung.Asosiasi Ilmu Politik Indonesia (AIPI) Bandung Bekerja sama dengan Puslit KP2W Lembaga Penelitian Unpad. Albrow, Martin Birokrasi. Penerjemah : M.RusliK. dan Totok Daryanto. Yogyakarta: Tiara Wacana Anderson,J.E Public Policy Making. An Introduction,3 ed. Boston New York.Hougton Mifflin Company. Bawazir, F, Pungutan Pada Dunia Usaha, dalam seri Kajian Fiskal Moneter N0.19/VIII/1996, Pusat Pengkajian Fiskal dan Moneter. Jakarta: CFMS Blau, Peter M and Marshall W. Mayer, Birokrasi Dalam Masyarakat Modern. Penerjemah : Riyanto Slamet. Jakarta: Prestasi Pustaka Raya Bogdan, Robert C. And Biklen Terjemahan Arif Fucrahman,

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