EVALUASI KEBIJAKAN PERATURAN DAERAH NOMOR 4 TAHUN 2011 TERHADAP TINGKAT REALISASI PAJAK HOTEL ATAS RUMAH KOS DARI TAHUN 2012 SAMPAI TAHUN 2014 (Studi Pada Dinas Pendapatan Dan Pengelolaan Keuangan Kota Surabaya)
Abstract: This research
is motivated by the enactment
of Peraturan Daerah
Kota Surabaya No. 4 Tahun 2011
on the Tax
Hotel of Boarding
House Tax. Researchers
want to evaluate
whether the application of the
Regulation This area has gone well and maximal or whether it is still there
should be a change for the better. In this study, researchers used a
qualitative descriptive method, because researchers will
describe the actual
conditions that occur
whether citizens have
to know the
local regulations and whether they have carried out their obligations as
taxpayers as well too. But from the
interviews is known
that most people
do not know
about this rule
and many of
merelka less agree with
the regulations applied
in Peraturan Daerah
Kota Surabaya No.
4 Tahun 2011
on the Tax Hotel
of Boarding House
Tax. From some
questions about whether
they know these
rules, socialization, subject to tax, tariff and tax payment method, all
of them agree on the self assesment method.
Penulis: NABILA SAFITRI
Kode Jurnal: jpakuntansidd150007
