2016
DOI: 10.26858/jiap.v6i1.2074
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Implementasi Kebijakan Pemungutan Pajak Hotel Kategori Rumah Kos Di Kota Malang

Abstract: ABSTRAKPenelitian ini bertujuan untuk mengetahui implementasi Perda Kota Malang Nomor 16 Tahun 2010 tentang pemungutan pajak hotel kategori rumah kos di kota malang. Latar belakang dari penelitian ini adalah tuntutan pemaksimalan perolehan pendapatan asli daerah sebagai bentuk proses desentralisasi di Indonesia. Pemerintah kota Malang melihat potensi sebaran rumah kos di wilayahnya sebagai dampak dari banyaknya perguruan tinggi dan potensi wisata di kota Malang dapat dimanfaatkan dengan menarik pajak dari pote… Show more

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Cited by 5 publications
(3 citation statements)
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“…Hotel is a company managed by the owner by providing food, beverage, and room facilities for sleeping to people who travel and can pay a reasonable amount by the services received without any special agreement (Baharuddin, Kasmita, and Salam 2017;Suardana, Suni, and Ridwan 2020;Tinri 2018). This is because the occupancy rate is a measure of the hotel's success in selling room rental services (Novicadisa and Sjamsuddin 2016;Suardana et al 2020). According to (Sulastiyono 2008).…”
Section: Introductionmentioning
confidence: 99%
“…Hotel is a company managed by the owner by providing food, beverage, and room facilities for sleeping to people who travel and can pay a reasonable amount by the services received without any special agreement (Baharuddin, Kasmita, and Salam 2017;Suardana, Suni, and Ridwan 2020;Tinri 2018). This is because the occupancy rate is a measure of the hotel's success in selling room rental services (Novicadisa and Sjamsuddin 2016;Suardana et al 2020). According to (Sulastiyono 2008).…”
Section: Introductionmentioning
confidence: 99%
“…The development of the hotel business in Indonesia is growing, almost all cities are built by hotels (Attila, 2016;Novicadisa & Sjamsuddin, 2016;Suardana, Suni, & Ridwan, 2020). Starting from one-star hotel to five-star hotel.…”
Section: Introductionmentioning
confidence: 99%
“…The role of the industrial sector is quite important in Indonesia. The Industrial Sector still contributes significantly to national economic growth (Jackson, 2014;John L. Colley, Doyle, Hardie, Logan, & Stettinius, 2007;Novicadisa & Sjamsuddin, 2016;Soliha, 2008;Wibawa, Rahmawati, & Rainaldo, 2007. The government is mandated to take the role and support of the distribution and distribution of industries by preparing Provincial and Regency / City Industrial Development plans that refer to the National Industrial Development Master Plan and National Industrial Policy.…”
Section: Introductionmentioning
confidence: 99%