Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal At-Tanwir Law Review
Rochmansyah Setiono
Fakultas Hukum Universitas Gorontalo
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
EFEKTIFITAS KEBIJAKAN PEMERINTAH TERHADAP PAJAK PERHOTELAN DALAM PENINGKATAN PAD DI ERA OTONOMI Rochmansyah Setiono; Arifin Tumuhulawa; Marten Bunga
At-Tanwir Law Review Vol 3, No 2 (2023): Agustus 2023
Publisher : Program Studi Ilmu Hukum Universtitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/atlarev.v3i2.2226

Abstract

This study analyzes government policies towards hotel taxes in increasing Regional Original Revenue (LOR) in the era of regional autonomy. The results show that the policy has not been effective, although hotel taxes contribute to LOR with fluctuations. Inhibiting factors include ineffective tax officers, inadequate facilities and facilities, and taxpayer communities that avoid taxes. Local governments must set explicit provisions and improve the collection and collection of unpaid taxes. Intensive socialization of hotel tax regulations is also needed to increase taxpayer public awareness and service quality
Co-Authors Arifin Tumuhulawa Marten Bunga