CD Skripsi
Inovasi Kebijakan Tapping-Box Dalam Meningkatkan Pendapatan Pajak Hotel Di Kota Pekanbaru
In 2017 the BAPENDA of Pekanbaru City experienced a hotel tax leak of 66% or
equivalent to Rp. 60,058,689,281. Then in 2018, Pekanbaru City BAPENDA
implemented the Ministry of Home Affairs' instructions and KORSUPGAH-KPK's
appeal to install and use the tapping-box as a means of recording financial
transactions along with taxes on the cashier machine for taxpayer objects.
However, there are problems in its implemantation which are inhibiting factors for
tapping-box policy innovation in increasing hotel tax revenues, namely there are
102 Hotel Taxpayers who do not have a tapping-box and it depends on the security
of the Mandatory Internal LAN network and GSM networks. This study aims to
determine the tapping-box policy innovation in increasing hotel tax revenue in
Pekanbaru City and the inhibiting factors of tapping-box policy innovation in
increasing hotel tax revenue in Pekanbaru City. In this study, the theoretical
concept used by the researcher is the concept of policy innovation by Freddy
Navaro Marinez in Sururi 2017. This study uses a qualitative descriptive research
method that uses data collection through interviews, observation, and
documentation. The result of this research is that the innovation of tapping-box
policy in increasing hotel tax revenue in Pekanbaru City is still not maximized due
to the limited number of existing tapping-boxes.
Keywords: Policy Innovation, Tapping-box, Hotel Tax
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