At-Tanwir Law Review
Vol 3, No 2 (2023): Agustus 2023

EFEKTIFITAS KEBIJAKAN PEMERINTAH TERHADAP PAJAK PERHOTELAN DALAM PENINGKATAN PAD DI ERA OTONOMI

Rochmansyah Setiono (Fakultas Hukum Universitas Gorontalo)
Arifin Tumuhulawa (Fakultas Hukum Universitas Gorontalo)
Marten Bunga (Fakultas Hukum Universitas Gorontalo)

Article Info

Publish Date
11 Aug 2023

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

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Journal Info
At-Tanwir Law Review
Website

Abbrev

Atlarev

Publisher

Universitas Muhammadiyah Gorontalo

Subject

Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

Description

At-Tanwir Law Review (At-Tanwir Law Rev. - ATLAREV) is a peer-reviewed journal published by Faculty of Law, Universitas Muhammadiyah Gorontalo. ATLAREV published two times a year in June and December. This journal provides immediate open access to its content on the principle that making research ...