?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Pelaksanaan+Pemungutan+Pajak+Hotel+Terhadap+Rumah+Kos+%0D%0ADi+Kota+Jakarta+Pusat%0D%0A&rft.creator=Harmono%2C+Aris+Dewanto&rft.subject=KZ+Law+of+Nations&rft.description=Salah+satu+potensi+pajak+daerah+yang+ada+di+Kota+Jakarta+Pusat+adalah+Pajak+Hotel+terhadap+rumah+kos%2C+pajak+ini+dipungut+berdasarkan+Peraturan+Daerah+Provinsi+DKI+Jakarta+nomor+7+tahun+2003%2C+namun+hingga+tahun+2010+setidaknya+masih+sekitar+12.000+rumah+kos+yang+tersebar+di+Kota+Jakarta+yang+belum+memiliki+izin+dan+belum+mendaftarkan+usaha+rumah+kos+nya+ke+Pemerintah+Daerah+Provinsi+DKI+Jakarta+sehingga+masih+banyak+para+pemilik+rumah+kos+yang+belum+menjadi+wajib+pajak+dan+membayar+pajak+atas+usaha+rumah+kosnya.%0D%0APermasalahan+dalam+skripsi+ini+adalah+bagaimanakah+pelaksanaan+pemungutan+Pajak+Hotel+terhadap+rumah+kos+di+Kota+Jakarta+Pusat+dan+kendala+apa+yang+dihadapi+oleh+pemerintah+daerah+dalam+pelaksanaan+pemungutan+Pajak+Hotel+terhadap+rumah+kos.+Sedangkan+tujuan+dari+penulisan+skripsi+ini+adalah+untuk+mengetahui+pelaksanaan+pemungutan+Pajak+Hotel+terhadap+rumah+kos+di+Kota+Jakarta+pusat+serta+mengetahui+apa+saja+yang+menjadi+kendala+dalam+pemungutannya.%0D%0ADalam+pembahasan+skripsi+ini+penulis+menggunakan+pendekatan+normatif+dan+empiris.+Data+yang+diperoleh+adalah+data+primer+dan+sekunder.+Dalam+rangka+pengumpulan+data%2C+penulis+menggunakan+dua+cara+pengumpulan+data+yaitu+studi+kepustakaan+dan+studi+lapangan+yang+dilakukan+dengan+wawancara.%0D%0ABerdasarkan+hasil+penelitian+menunjukkan+bahwa+pelaksanaan+pemungutan+Pajak+Hotel+terhadap+rumah+kos+di+Kota+Jakarta+telah+berjalan+sejak+tahun+2007.+Dalam+pelaksanaannya+pajak+terhadap+rumah+kos+ini+walaupun+tidak+memberikan+kontribusi+yang+besar+terhadap+penerimaan+Pajak+Hotel+hanya+sekitar+1%25%2C+tapi+terus+mengalami+peningkatan+setiap+tahunnya.+Kendala+yang+dihadapi+pemerintah+daerah+dalam+pemungutannya+adalah+lokasi+tempat+usaha+rumah+kos+yang+terletak+di+daerah+pemukiman+padat%2C+keterbatasan+sumber+daya+manusia+di+Dinas+Pelayanan+Pajak+Provinsi+DKI+Jakarta%2C+menajemen+pembukuan+yang+sederhana+dan+pengelakkan+pajak+yang+dilakukan+wajib+pajak.%0D%0ASebagai+saran+Dinas+Pelayanan+Pajak+Provinsi+DKI+Jakarta+hendaknya+lebih+memperhatikan+upaya+untuk+meningkatkan+kesadaran+wajib+pajak+dalam+membayar+pajak%2C+kepada+para+wajib+pajak+dan+masyarakat+serta+pihak-pihak+terkait+lainnya+seperti+Dinas+Perumahan%2C+Kecamatan+dan+Kelurahan+untuk+bekerjasama+dan+membantu+pemerintah+daerah+dalam+pelaksanaan+pemungutan+pajak+terhadap+rumah+kos+tersebut.+%0D%0A%0D%0A%0D%0Aenglish%0D%0AOne+of+the+potential+of+existing+local+taxes+in+Jakarta+City+Center+Hotel+Tax+to+the+boarding+house%2C+the+tax+imposed+under+the+Jakarta+Provincial+Regulation+No.+7+of+2003%2C+but+until+2010+at+least+still+around+12%2C000+boarding+houses+scattered+in+the+city+that+have+not+yet+registered+license+and+boarding+business+to+the+local+government+of+Jakarta%2C+so+there+are+many+boarding+house+owners+who+have+not+become+tax+payers+and+pay+taxes+on+the+business+of+his+rented+house.%0D%0AThe+problem+in+this+thesis+is+how+the+implementation+of+tax+collection+for+the+hotel+boarding+house+in+Central+Jakarta+City+and+what+the+constraints+faced+by+local+governments+in+carrying+out+tax+collection+to+a+boarding+house+hotel.+While+the+purpose+of+writing+this+essay+is+to+investigate+the+implementation+of+tax+collection+for+the+hotel+boarding+house+in+Central+Jakarta+City+and+find+out+what+the+obstacles+in+the+collection.%0D%0AIn+the+discussion+of+this+paper+the+authors+use+a+normative+and+empirical+approaches.+The+data+obtained+are+the+primary+and+secondary+data.+In+order+to+collect+data%2C+the+authors+used+two+methods+of+data+collection+bibliography+study+and+field+study+conducted+by+interview.%0D%0ABased+on+research+results+indicate+that+the+implementation+of+tax+collection+for+the+hotel+boarding+house+in+the+city+has+been+running+since+2007.+In+practice+the+tax+on+boarding+houses%2C+although+not+too+Hotel+Tax+revenues+contributed+only+about+1%25%2C+but+continues+to+increase+every+year.+Constraints+faced+by+local+governments+in+the+collection+is+the+location+of+boarding+house+business+located+in+dense+residential+areas%2C+limited+human+resources+in+the+DKI+Jakarta+Provincial+Tax+Office%2C+the+management+of+simple+bookkeeping+and+tax+evasion+conducted+taxpayer.%0D%0AAs+a+suggestion+Jakarta+Provincial+Tax+Office+should+pay+more+attention+to+efforts+to+encourage+taxpayers+to+pay+taxes%2C+the+taxpayers+and+society+as+well+as+other+relevant+parties+such+as+the+Ministry+of+Housing%2C+District+and+Sub-District+to+cooperate+and+assist+local+governments+in+the+implementation+of+tax+collection+for+boarding+houses.%0D%0A%0D%0A&rft.publisher=Fakultas+Hukum&rft.date=2011-08-15&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F86%2F1%2Fcover.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F86%2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