Pajak hotel atas rumah kos yang secara potensi penerimaan dapat menambah pendapatan asli daerah Kota Bandung sebagai kota Pendidikan dengan jumlah rumah kosan yang signifikan. Undang-Undang Nomor 28 tahun 2009 tentang Pajak Daerah dan Retribusi Daerah adalah  payung hukum dalam pelaksanaannya oleh daerahnya masing-masing. Merespon undang undang tersebut pemerintah Kota Bandung mengeluarkan peraturan daerah nomor 20 tahun 2011  tentang pajak hotel atas rumah kos. Penelitian ini bertujuan untuk mengetahui tingkat keberhasilan pemungutan pajak hotel atas rumah kos. Metode penelitian kualitatif deskriptif, data primer berupa wawancara dan data sekunder berupa dokumen yang relevan. Hasil penelitian menunjukan bahwa pelaksanaan kebijakan pajak hotel atas rumah kos sudah berjalan sesuai dengan aturan namun belum mencapai target yang ditetapkan. Faktor hambatan dalam implementasi pajak hotel atas rumah kos adalah kurangnya kuantitas dari petugas pajak, sebagian minimnya pengetahuan wajib pajak rumah kos tentang implementasi perda pajak rumah kos, sebagian wajib pajak menghindari kewajiban sebagai wajib pajak dan belum optimalnya  pelayanan pajak melalui sistem online.

Public transport policy in terms of the distinction of transportation needs of women and men have significant differences. This research aims to provide description and confirmation concerning women’s travel patterns who are mostly us1ers of public transport vulnerable to violent acts and sexual harassment, threats of crime, and other criminal acts. The method used in this research is an academic literature survey relevant to public transport policy. Data is obtained from government documents and mass media, while primary data from observation. Data are analyzed based on the theory and concept of public policy on women’s transportation and being interpreted. The research result shows that public transport without gender-responsive has been limited the access and public participation for marginalized groups, meanwhile, some operating women-only transport modes have a positive impact in reducing the attack of sexual harassment, fumbling and criminals act, but it still needs the infrastructure fulfillment and easier accessibility.

The Sources of state revenue derived from motor vehicle tax in the Regional Management Center of the City of Bandung show a significant downward trend every year. This study aims to analyze the receivables of East Bandung taxpayers to the Regional Revenue Management Center and the settlement mechanism so that the existing receivables can be minimized and can be resolved. This study uses a qualitative approach to the type of descriptive research. In order to collect research data, researchers used interview techniques and literature studies. The results of this study explain that the mismatch of the target and the realization of motor vehicle tax tends to reduce state revenue in the tax sector, the factors causing it are the lack of awareness of taxpayers in East Bandung and Bandung City Region III, the lack of socialization for people who have receivables, and inadequate human resources tax apparatus both quantitatively and qualitatively.Keywords: Local Government, Public Policy, Tax Revenue.

This journal discusses the influence of public participation on the realization of the budget of the Development Innovation Program and the Empowerment of the Area in the District of Bojongloa Kidul, Bandung. This research is important to do because the percentage of budget realization of PIPPK in Bojongloa Kidul sub-district is very high in the last four years where the high budget realization of the program must be in line with the participation of the people in the region. The theory used in this research is the theory of community participation from Cohen&Uphoff (1980) which discusses funding for community participation in planning, implementation, utilization, and evaluation and budget realization theory from Indra Bastian, which discusses optimal budget realization (2010). The research method in this research is a quantitative associative research method which means that this study is intended to find out the clear relationship between Community Participation and Realization of PIPPK Budget with data and analysis that uses a lot of numbers. The results of this study indicate that the influence exerted by Community Participation on the realization of the PIPPK budget is 0.856 (85.6%) and falls under the very high influence criteria. Thus it can be concluded that there is a very high influence of Community Participation on the realization of the PIPPK budget in Bojongloa Kidul District, Bandung City. This shows that community participation has an important role in the success of the Regional Development and Empowerment Innovation Program in the District of Bojongloa Kidul, Bandung.