Implementation Of Tax Hotel In Sintang Region West Kalimantan Province

Tresia Kristiana

Abstract


Abstract. This research on the Implementation of Tax Hotel in Sintang West Kalimantan Province.  There are various models that can support the implementation of policies to improve local revenue from affluent sectors tax. Poll results indicated to be fluctuate so that tax money is not optimal, and can not be used as an area’s finance resources, to fund local government activities and development which should be extracted from the area’s  potential resources. This study used a qualitative descriptive method. data collection technique conducted by collecting primary and secondary data through interviews and observation. Secondary data obtained from official documents, activities and report and applicable regulations. The results showed that the operating staff workload exceeds the ability to implement policies, incentives are still low but has been regulated in Local Regulation, on the other hand there are standards and policy objectives have been set in the Regulation on Organization of the regional units. Internal and external communication is effective, the social environment, economy, politics quite supportive, so that the results of the poll tax Hotel and Lodging seen increased realization of the achievement of targets and although not significant increase when compared to its potential. The findings of this study is the presence of other factors that influence the successful implementation of policies that work is the development of systems theory of policy implementation by Van Meter and Van Horn is a standard dimension..


Keywords


Keywords: Implementation, Tax Hotel.

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References


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