STRATEGI DINAS PENDAPATAN DAERAH KOTA BANDAR LAMPUNG DALAM PEMUNGUTAN PAJAK HOTEL (STRATEGY OF REVENUE DEPARTMENT ON BANDAR LAMPUNG CITY IN COLLECTING HOTEL TAX)

Selvia Putri, 1326021036 (2015) STRATEGI DINAS PENDAPATAN DAERAH KOTA BANDAR LAMPUNG DALAM PEMUNGUTAN PAJAK HOTEL (STRATEGY OF REVENUE DEPARTMENT ON BANDAR LAMPUNG CITY IN COLLECTING HOTEL TAX). Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Lampung.

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COVER LUAR.pdf

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ABSTRACT.pdf

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ABSTRAK.pdf

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COVER DALAM.pdf

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MENGESAHKAN.pdf

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PERNYATAAN.pdf

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MOTO.pdf

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KATA PENGANTAR.pdf

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DAFTAR ISI.pdf

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DAFTAR GAMBAR.pdf

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DAFTAR TABEL.pdf

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PERSEMBAHAN.pdf

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RIWAYAT HIDUP.pdf

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Abstrak

Pemerintah Kota Bandar Lampung melalui Dinas Pendapatan Daerah dalam upaya meningkatkan Pendapatan Asli Daerah dari sektor pajak hotel menempuh strategi pemungutan pajak hotel, sehingga hasilnya menjadi lebih optimal. Pendapatan Asli Daerah merupakan sumber pembiayaan pembangunan dan pelayanan publik di Kota Bandar Lampung. Rumusan masalah dalam penelitian ini adalah: ”Bagaimanakah Strategi Dinas Pendapatan Daerah Kota Bandar Lampung dalam Pemungutan Pajak Hotel?” Tujuan penelitian ini adalah untuk menganalisis Strategi Dinas Pendapatan Daerah Kota Bandar Lampung dalam Pemungutan Pajak Hotel. Penelitian ini menggunakan tipe penelitian kualitatif, dengan mengambil informan dari Dinas Pendapatan Daerah Kota Bandar Lampung dan wajib pajak. Pengumpulan data dilakukan dengan wawancara dan dokumentasi. Data dianalisis secara kualitatif dengan tahapan reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan: (1) Faktor-faktor internal yang dimiliki oleh Dinas Pendapatan Daerah Kota Bandar Lampung meliputi kekuatan (srenghts) yaitu kualitas pegawai yang cukup memadai, tersedianya anggaran yang cukup, sistem penarikan pajak hotel melalui sistem door to door, serta produktivitas organisasi yang cukup baik dan kelemahan (weaknesses) yaitu belum memadainya sarana dan prasarana, misi dan mandat organisasi yang belum terperinci secara jelas, dan sikap mental, disiplin, motivasi kerja dan pemahaman pegawai terhadap tupoksi yang masih rendah. (2) Faktor-faktor eksternal yang dihadapi oleh Dinas Pendapatan Daerah Kota Bandar Lampung mencakup peluang (opportunities) yaitu potensi pajak hotel yang baik, kemajuan ilmu dan teknologi, serta kerjasama dengan pihak swasta baik dalam pengelolaan maupun pemungutan pajak hotel dan ancaman (threats) yaitu kesadaran wajib pajak hotel yang masih rendah. (3) Isu-isu yang strategis yang harus dikembangkan oleh Dinas Pendapatan Daerah Kota Bandar Lampung untuk meningkatkan pajak hotel adalah sejauh mana Dinas Pendapatan Daerah Kota Bandar Lampung dapat meningkatkan sikap mental, disiplin, motivasi kerja, dan pemahaman terhadap tupoksi, memperluas tax-base pajak hotel, mengadakan sarana dan prasarana, serta meningkatkan pelayanan kepada masyarakat. Kata Kunci: Strategi, Dinas Pendapatan Daerah, Pajak Hotel Bandar Lampung city government through the Department of Revenue in an effort to improve the original income tax sector strategies cover hotel tax collection hotel, so that it becomes more optimal. Regional Income is a source of financing for development and public services in the city of Bandar Lampung. The problem formulation of this research is: "How is strategy of Revenue Department on Bandar Lampung City in Collecting Hotel Tax?” The purpose of this research is to analyze strategy of Revenue Department on Bandar Lampung City in Collecting Hotel Tax. This research uses a type of qualitative research, by taking the informant of Revenue Department on Bandar Lampung City and the taxpayer. Data collected by interview and documentation. Data were analyzed qualitatively with stage data reduction, data presentation and conclusion. The results showed: (1) The internal factors which are owned by Revenue Department on Bandar Lampung City include strength that adequate quality employees, the availability of sufficient budget, tax collection system through the hotel door to door, and productivity a pretty good organization and weaknesses, namely inadequate infrastructure, mission and mandate of the organization are not clearly detailed, and mental attitude, discipline, motivation and understanding of the duties of employees who still low. (2) External factors faced by Revenue Department on Bandar Lampung City include opportunities that is a good hotel tax potential, the progress of science and technology, and cooperation with the private sector in the management and hotel tax collection and threats is taxpayer consciousness hotel is still low. (3) the strategic issues which should be developed by Revenue Department on Bandar Lampung City to increase the hotel tax is the extent to improve mental attitude, discipline, motivation, and understanding of the duties, broadening the tax-base hotel taxes, holding facilities and infrastructure, as well as improve service to the public. Keywords: Strategy, Department of Revenue, Hotel Tax

Tipe Karya Ilmiah: Skripsi
Subyek: J Political Science > JS Local government Municipal government
Program Studi: Fakultas ISIP > Prodi Magister Ilmu Pemerintahan
Depositing User: Robidin
Date Deposited: 30 Oct 2015 04:44
Last Modified: 03 Nov 2015 04:12
URI: http://digilib.unila.ac.id/id/eprint/14286

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