THE ROLE OF HOTEL TAX FOR INCREASING LOCAL REVENUE IN THE CITY OF YOGYAKARTA
THE ROLE OF HOTEL TAX FOR INCREASING LOCAL REVENUE IN
THE CITY OF YOGYAKARTA
UNDERGRADUATE THESIS
This undergraduate thesis is submitted as one of the requirements to obtain the degree
of Bachelor of Laws at Universitas Muhammadiyah Yogyakarta
By:
NAME : MUHAMMAD MUKHLIS DIAN P
STUDENT NUMBER : 20120610320
FACULTY : LAW
MAJOR : INTERNATIONAL PROGRAM
FOR LAW AND SHARIA
FIELD OF STUDY : ADMINISTRATIVE LAW
FACULTY OF LAW
UNIVERSITAS MUHAMMADIYAH YOGYAKARTA
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I hereby declare that the thesis underentitled ‘’
THE ROLE OF HOTEL
TAX FOR INCREASING LOCAL REVENUE IN THE CITY OF
YOGYAKARTA
’’ its content is truly the work of my own and I did
not do
plagiarism or quotation in ways that are inconsistent with the prevailing ethic in the
scientific community. On this statement, I am ready to bear the risk / any sanctions
imposed to me in accordance with applicable regulations. If in the future it is found a
breach of scientific ethics, I am willing to accept sanctions.
Written by
Name
: M.Mukhlis Dian Putra
Student Number
: 20120610320
Faculty
: Law
Major
: International Program for Law and Sharia
University
: UniversitasMuhammadiyah Yogyakarta
(4)
“
Indeed, with hardship [will be] ease. So when you have finished [your duties],
then stand up [for worship]. And to your Lord direct
[your] longing.”
(QS. Al-Insyirah,6-8)
“
Started with confidence
Running with full sincerity
Completing with full of happiness
”
(5)
This Undergraduate Thesis dedicate to
Allah SWT
Prophet Muhammad SAW
Families:
Beloved Father Jumardi Beloved Mother Halimah,
Beloved Brother Abdul Hamidiyansyah, Beloved Brother Abdul Aziz S, my
Girlfriend Weni Nismoyo
Academics:
Rector of Universitas Muhammadiyah Yogyakarta:
Prof. Dr. Bambang Cipto,M.A.
Dean Faculty of Law:
Dr. Trisno Raharjo, S.H., M.Hum
(6)
Lecturers:
Yordan Gunawan, S.H., Int.MBA, H. Nasrullah S.H., S.Ag., MCL., Bagus Sarnawa,
S.H., M.Hum, and for all the lectures of Law Faculty Universitas Muhammadiyah
Yogyakarta.
Organization
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AssalamualaikumWr. Wb,
Alhamdulillah, thanks to Allah SWT, Who always give blessing, power and
guidance to finish this undergraduate thesis
with the title ‘’The
Role of Hotel Tax for
Increasing Local Revenue in The City of Yogyakarta”.
Thanks to H. Nasrullah, S.H.,S.Ag.,MCL, as Director of International Program
for Law and Sharia, and all the lecturers of Faculty of Law for the support, effort,
time and patient in transferring the knowledge and wisdom to me during learning
process.
I would like to say thank you to my advisors, H. Nasrullah, S.H.,S.Ag.,MCL,
and Bagus Sarnawa S.H.,M.Hum who always gave me support and guidance to finish
this undergraduate thesis. Thank you so much for your helping me by transferring the
knowledge through this taught journey with patient and wisdom.
For my awesome friends especially batch 2012 they are; Andi PramawijayaSar,
Andika Putra, Adhitya Santoso, Anindra Bagaswara, Apriana Daru Prabowo, Muh.
Hayar Arumbinang, Bagus Priyo Prasojo, Diana Setiawati, Elida Rahajeng, Fachrul
Muhammad, Gaidar Kenny M, Habib Kesuma Dharma, Hary Abdul Hakim, Ilham
Azzikri, Itsna Qurrotul Ain, Yuli Jois, Maidatul Husna, Munandar, Murdian Medisita
Istiqmalia, Miftahurahma, Naseha Elkarima, Khoirunisa Aganovilia, Dicky
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friends indeed.
Special thanks to Arif Arahman, Ebi Febriansyah, Boy Endrya N , and Maha
Ghaza Nanda for your support, motivation, knowledge sharing, and suggestion during
final stage of my undergraduate thesis.
Finally, my special thanks are owed to my family, especially my lovely Father
Jumardi, my mother Halimah, my brother Abdul Hamid, Abdul Aziz, and my
girlfriend Weni Nismoyo, Thanks for Prayers, Support, and Everything all of you
have given to me. May Allah SWT bless us all.
I realize there are still some mistakes in this undergraduate thesis. I hope that
this undergraduate thesis could give the benefits to all parties.
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APPROVAL PAGE ... ii
VALIDATION PAGE ... iii
DECLARATION AUTHENTICITY OF RESEARCH
... ivMOTTO PAGE ... v
DEDICATION PAGE ... vi
PREFACE………
...viii
ABSTRACT ... x
TABLE OF CONTENTES ... xi
LIST OF TABLE ... xiii
CHAPTE I: INTRODUCTION ... 1
A. Background ... 1
B. Problem Formulation ... 5
C. Objective of Research... 5
D. Benefits of Research... 6
CHAPTER II: LITERATURE REVIEW ... 7
A. Definition of Tax ... 7
B. Types of Tax ... 10
C. Definition of Hotel ... 19
D. Characteristic of Hotel ... 19
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J. Imposition Rates and Collection of Hotel Tax ... 25
K. Tax Period, Current Tax Payable, and Regional Tax Collection ... 26
L. Determination of Hotel Tax ... 28
M. Payment and Hotel Tax Collection ... 30
N. Definition of Local Revenue ... 34
1. Definition of Revenue ... 34
2. Definition of Local Revenue ... 35
3. Types of Local Revenue... 35
CHAPTER III: RESEARCH METHOD ... 38
A. Type of Research ... 38
B. Research Location and Informant ... 38
C. Method of Collecting Data ... 38
D. Method of Data Analysis ... 40
E. Outline ... 40
CHAPTER IV: RESULT AND DISCUSSION ... 41
A. The Role of Hotel Tax for Increasing Local Revenue in The City
of Yogyakarta ... 41
B. The Supporting and Obstacles Factors of Hotel Tax
Collections Process in The City of Yogyakarta ... 45
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REFERENCES
ATTACHMENT
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Table 4.2 Realization of Hotel Tax During Period 2010-2014 ... 43
Table 4.3 Percentage of Local Tax During Period 2010-2014 ... 44
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implementation of the regional administration in order to carry out the public services
and to realize the the region's autonomy.Local revenue is revenue from regional taxes,
retribution, the profits of regional company, revenue from other agencies, and
acceptance from local revenue recipient. The higher the role of the local revenue in
regional income, the more successful do the efforts, or the higher the ability of the
region in financing government administration and development.One of the
provisions in the Act No. 28 of 2009 is about Hotel Tax. Hotel Tax is tax on the
services provided by the hotel. Hotel can be defined as a lodging service provider,
such as a motel, an inn, guesthouse, hostel, dormitory that have more than ten rooms.
Initially in Law No. 18 of 1997 hotel tax was combined with restaurant tax by the
name of the hotel and restaurant taxes. However, due to the changes to the law on
regional taxes and levies, the promulgation of Law No. 34 of 2000 and law No. 28 of
2009 about Local Taxes and Retribution, the hotel and restaurant taxes are separated
into two types of taxes
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CHAPTER I
INTRODUCTION
A.
Background
Tax is a compulsory contribution to state revenue levied by the
government on
taxpayer’s
income and business profits or value added to the
cost of some goods, services, and transactions. The amount of the collected tax
will determine the revenue of state, either it is used for financing the economic
development of a state or paying routine expenses. According to Law No. 28
Year 2009 on Regional Taxes and Levies, Local Tax is one of the important
sources of local revenue to finance the implementation of the regional
administration in order to carry out the public services and to realize the the
region's autonomy.
Local revenue is revenue from regional taxes, retribution, the profits of
regional company, revenue from other agencies, and acceptance from local
revenue recipient. The higher the role of the local revenue in regional income,
the more successful do the efforts, or the higher the ability of the region in
financing government administration and development.
According to Law No 28 years 2009 on Local Taxes and Retribution,
local tax is divided into two; Provincial taxes and City/ district administration
taxes. The subdivisions of these are done in accordance with the authority to
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collect each type of tax and the area of administration of the region either
provincial or district level.
One of the provisions in the Act No. 28 of 2009 is about Hotel Tax.
Hotel Tax is tax on the services provided by the hotel. Hotel can be defined as
a lodging service provider, such as a motel, an inn, guesthouse, hostel,
dormitory that have more than ten rooms.
Initially in Law No. 18 of 1997 hotel tax was combined with restaurant
tax by the name of the hotel and restaurant taxes. However, due to the changes
to the law on regional taxes and levies, the promulgation of Law No. 34 of 2000
and law No. 28 of 2009 about Local Taxes and Retribution, the hotel and
restaurant taxes are separated into two types of taxes. This indicates the
magnitude of the potential existence of the hotel tax in the development of an
area.
According to Law No. 28 of 2009 on Local Taxes and Retribution, that
had been amended by Law No. 34 of 2004 on Regional Tax and Retribution,
hotel tax is a tax on the services provided by hotel and cover all rent at the hotel.
Based on the potency and the realization of the hotel tax targeted, the
effectiveness of hotel tax will be known accordingly. This research will proof
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that the bigger potency and realization of hotel tax the more effective the role
of hotel tax for increasing local revenue.
1Hotel sector is a
potential sector in the City Yogyakarta; it is hoped with
a potential resource available, the expected contribution will be given by this
hospitality sector that encourages economic development in the City of
Yogyakarta. It needs to identify the variables related to the effort to enhance
local revenue hotel as well as actions/ efforts which may needed to be done in
order to optimize the potency of hotel tax. Among the policies and strategies
that can be done by the local government to increase local revenue is counting
the potential revenues.
2Based on the background above, the researcher considers that it is
pertinent to know how the role of the hotel in improving the local revenue.
Thus, writer did a research entitled
“The
Role of Hotel Tax for Increasing Local
Revenue in the City of
Yogyakarta”.
11
Suhendi, 2003,”Pengaruh Jumlah Wisatawan Terhadap Pendapatan Asli Daerah
Kota Manado Melalui Pajak Hotel Sebagai Intervening
Variabe”l,http://ejournal.unsrat.ac.id/index.php/jbie/article/download/5651/5183.Acces sed on September 30, 2015 at 13:40 PM.
2 YuniYarti, 2006, “Analisis Potensi, Efektifitas dan Kontibusi Pajak Hotel Terhadap Penerimaan Pajak Daerah”,
http://eprints.undip.ac.id/29396/1/JURNAL_.php/jbie/article/download/56541/51745. .Accessed on September 30, 2015 at 13:42PM.
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B.
Statement of Problem
Based on the problem formulation in advance, the problems that will be
examined in this research are as follow:
1.
What is the role of hotel tax for increasing local revenue in the City of
Yogyakarta?
2.
What are the supporting and obstacle factors of hotel tax collection process
in The City of Yogyakarta?
C.
Objective of Research
This research has the objectives to reveal the data and make accurate
interpretation of the data, so that it will give many benefits for the writer and
also for the readers. Based on those objectives, this research is aimed at:
1.
understanding the importance of hotel tax role in increasing local revenue
in the City of Yogyakarta
2.
analyzing the supporting and obstacle factors of the role of hotel tax in
increasing local revenue in the City of Yogyakarta
3.
giving suggestions on a better role of hotel tax in increasing local revenue
in the City of Yogyakarta
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The result of this research is expected to have theoretical and practical
benefits as follow:
a.
Theoretically Benefits.
This research is expected to provide the information, explanation, and
conceptual contribution for the development of Administrative Law in
general for Tax Law.
b.
Practically Benefits.
This research is expected to provide the suggestion for the Local
Government and Central Government regarding Hotel Tax management as
a part of the source of local income.
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CHAPTER II
LITERATURE REVIEW
A.
Definition of Tax
Tax is a compulsory contribution to state revenue, levied by the
government on
taxpayer’s
income and business profits or value added to the
cost of some goods, services, and transactions.Based on the Law No 28 of 2007
on the General Provisions and Administration of Taxation Article 1 point 1,tax
is defined as compulsory contribution to the state paid by individuals or legal
entities that are enforceable under the Act, without getting direct benefits and
used by State for maximum benefit and prosperity of the people.
Definitions of tax raised by experts include the following:
11.
According to Rochmat Soemitro, taxes are the dues upon the people to the
state treasury under the law (which can be enforced) without getting
reciprocal service which can be shown directly and used to pay for general
expenses. This definition later on has been corrected as: Tax is the
transition of wealth from the people to the state treasury to finance routine
expenditure and its surplus is used for public saving which is become the
main sourcesfor financing public investment;
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2.
According to Edwin R.A Seligmen in Essays in Taxation, tax is
compulsory contribution from the person, to the government to defray the
expenses incurred in the common interest of all, without reference to
special benefit conferred;
3.
An other definition given by Ray M. Sommerfeld, M. Herschel Anderson,
& Horace R Brock, according to them tax is a transfer of resources from
the private sector into the government sector, which does not a result of
violations of the law, but shall be carried out. Based on the advance
provisions, without obtaining a direct and proportional, the government can
execute its tasks in running the governance;
4.
Philip E. Taylor, in
The Economic of Public Finance
, defines tax as a
compulsory contribution from the person, to the government to defray the
expenses incurred in the common interest of all, with little reference to
special benefit conferred;
5.
Tax is defined by Hugh Dalton, as a compulsory contribution imposed by
a public authority, irrespective of the exact amount of service rendered to
the taxpayer in return, and not imposed as penalty for any legal offence;
6.
Meanwhile according to Adam Smith, Tax is a compulsory payment levied
by the government on individuals or companies to meet the expenditure
which is required for public welfare.
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From those definitions, it can be concluded that there are five main
element of the tax as follow:
21.
Society dues to the state;
2.
Under the Act (which can be enforced) in the sense that although the State
has the right to levy taxes, but its implementation must obtain the consent
of the people through legislation;
3.
Without any reciprocal (achievement) of the State which can be directly
determined in the sense that the counter-performance provided by the
State to its people cannot be linked directly with the amount of tax paid;
4.
Tofinance the general government’s
expenses.
Tax serves as a source of state finance
(budgetair)
but the tax actually
also has a broader function
(regulerend)
in the sense that the tax could be used
as a tool to manage or implement the state policy in the economic and social
field. With the later function, tax is used as a tool to achieve certain goals which
are located outside the financial field, such as to invite the capital investment
from domestic or overseas.The local government may provide some various
easiness of tax facilities to the investors. By the easiness or tax facilities,
accordingly, it will give an allure for the investors to invest their capital in this
area.
32Adrian Sutedi, Ibid., P. 3.
3 Ida Zuraida,2012, Teknik Penyusunan PeraturanDaerah dan Retribusi Daerah, Jakarta, Sinar Grafika, P. 22.
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B.
Types of Tax
The Clasification of Tax based on the collection institution in Indonesia
may be devided into two namely: Central Tax and Local Tax.
1)
Central Tax
Central Tax is a tax which managed by the Central Government, in this
matter largely managed by the Directorate General of Taxes of The Ministry
of Finance. Central Tax is a tax which determined by central government
based on the laws, and the collection aouthority is performed by central
government and the outcome will be used for developing those area and
financing all the central government expenses. Central tax is collected by
the central government i.e by Department of Finance of Republic of
Indonesia and the outcome will be used for the state necessary needs.
4All forms of administration which are related to the central tax will be
conducted in Tax Service Office (KPP) or the Counseling and Consultation
Servive Tax Office (KP2KP) in the central office of Directorate General of
Taxes.
The Central Tax managed by the Directorate General of Taxes includes
the following:
5a. Income Tax (PPh)
4Marihot P.Siahaan, 2006,Pajak Daerah & Retribusi Daerah, Jakarta, PT Raja Grafindo Persada,P. 10.
5Directorate General of Taxes, “The Central Tax Managed”,
http://www.pajak.go.id/content/belajar-pajak?lang=idaccessed onSeptember 30, 2015 at 13:40 PM.
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Income Tax is a tax imposed on the legal entities and the in
accordance with the income earned or received within a period of one
year to pay the taxes.
6It means that all forms of additional economic
capacity, both acquired in Indonesia or from abroad are regarded as
additional functions in terms of wealth, in a form of consumption, or in
any other name. Therefore, the revenues or incomes derived from it, can
be some gifts, honoraria, profits in business, salary, and from other
sources.
b. Value Added Tax (VAT)
Value Added Tax is a tax which imposed upon the consumption of
taxable good and local taxable service (within Indonesian territory), an
individual, companies, as well as the governments which consume the
taxable good or taxable service will be imposed upon the Value Added
Tax. Basically, every goods and sevices are taxeble good or taxeble
serviceexcept otherwise which is determined by the Laws.
c. Sales Tax on Luxury Goods (VAT BM)
In Certain goods that can be classified as luxury goods are not just
charged by the Value Added Tax, but also by Sales Tax on Luxury
Goods (VAT BM). In addition, Value Added Tax charged BM. Taxable
goods are included in the luxury class among other items not included
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in the basic needs and goods used for consumption for a given
population. In general, the goods in question are used for production
purposes for the people who earn a high income level. Goods are also
used for consumption as the level of social status in society.
d.
Stamp Duties
Stamp Duty is a tax which imposed upon the documents. For
examples, notarial deed, securities, promissory note, commercial paper,
promissory note, bill in payment and securities in which the load or
nominal amount of money at the top of the range that has been
determined, but adapted to the existing provision.
e.
Land and Buildings Tax (PBB)
Based on the Law No 12 of 1985 as amended by Law No 12 of
1994 on Land and Buildings Tax. Land and Buildings Tax is a State tax
imposed on the land and or buildings. According to these laws, Land
and Buildings Tax is a central tax, however, most of the revenue
realization of Land and Buildings Tax is handed over to the Local
Government both at provincial and district/city. The latest progress was
that the management of this tax has been transfered to local government
based on the Joint Ministrial Regulation of Minister of Finance and
Minister of Home Affairs Regulation No 213/PMK.07/2010 and No 58
of 2010 on Preparation of Phases Transfer of Land and Buildings Tax
Rural and Urban as the Local Tax.
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since January 1st of 2010, the Rural and Urban Land and Buildings
Tax has being a local tax as long as the local regulation pertaining
to Land and Buildings Tax which is related to the Rural and Urban
has been published, if within period from January 1st of 2010, up
to December 31 of 2013 the Local Regulation have not been
published, then the Rural and Urban Land and Buildings Tax, is still
remain collected by the Central Government. Since January 1st of
2014 Rural and Urban Land and Buildings Tax is a Local Tax. For
the plantation of Land and Buildings Tax, forestry, and mining is
still remain as the Central Tax.
72)
Local Tax
Local Tax is a tax which managed by the local government whether at
Province and Region/City. Local Tax is a compulsory contribution which
is conducted by the local government and imposed upon the individual
persons or legal entities without getting reciprocal in directly; it can be
forced by the applicable laws.
8The collection of local tax is conducted by the local government and
local revenue will be used for financing the local expenses in conducting
the government and development in this area.
9All the forms of local tax administration may be conduct in the Local
Revenue Office or Local Tax Office or in other office which supervised
under the local government.
7Directorate General of Taxes,“Preparation of Phases Transfer of Land and Buildings Tax Rural and Urban as the Local Tax” ,
http://www.pajak.go.id/content/belajar-pajak?lang=idacessed on September 30, 2015 at 10:42 AM.
8Article 1 point 6 of Law No 34 of 2000 on Local Tax and Retribution. 9Marihot P.Siahaan,Op.Cit, P, 10.
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The Tax are collected by the Local Government whether at Province or
Region/City as follows:
10a.
The Province Tax consist of:
1)
Motor Vehicle Tax
Motor Vehicle Tax is a tax upon the ownership of motor
vehicle. The
motor vehicle is all a wheeled vehicle which is used
in all kinds of roads, and are driven by technical equipment in the
form of engine or other equipment that serves to transform a
certain energy resources become dynamic which concerned with
the motor vehicle, including heavy equipment and large
equipment which is in operation using the wheels, engine and they
are not attached in permanently included also the motor vehicle
which is operated in the water.
2)
Tax of Transfer Vehicle Ownership
Transfer Vehicle Ownership Tax is a tax upon the ownership
transfer of the motor vehicles as the agreement result between two
parties or unilateral deed or because of sale and purchase, swap,
grant, inheritance, or revenue into business entity.
3)
Motor Vehicle Fuel Tax
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Motor Vehicle Fuel Tax is a tax upon the use of fuel for
vehicles. The motor vehicle fuel is all kinds of a liquid fuel or gases
that is used for motor vehicles.
4)
Surface Water Tax
The surface Water Tax is water tax upon the takes and / or on
the utilization of surface water. Surface water is all water that are
found on the land surface excluding sea water, both located on sea
and land.
5)
Cigarette Tax
Cigarette Tax is the collection upon the cigarette excise which
is collected by the government.
b.
The Region /City Tax Consist of:
1)
Hotel Tax
Hotel Tax is a tax upon the services which is provided by the
hotel. The hotel providers lodging services, resting including other
related services with paid the admission, motels, lean-tourism,
homeless tourism, hostel, lodging house, also boarding house with
the number of rooms are more than ten.
2)
Restaurant Tax
Restaurant tax is a tax upon the service which is provided by the
restaurant. The restaurant is the provider of the food facility and / or
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drink with levied the payment, including bistro, cafeteria, canteen, small
shop, bar, and the like including food service / catering.
3)
Entertainment Tax
The entertainment taxis a tax upon the entertainment organizer.
The Entertainment is all kinds of spectacles, performances, games, and
/ or the hustles that are enjoyed and levied by the payment
4)
Advertisement Tax
Advertisement Tax is a tax upon the advertising organizer. The
advertisement is goods, tool, performance or the media in the form and
shades manifold designed for the introducing commercial purposes,
recommending, promoting, or to attracting the public attention upon
some good, service, individual, or entity, which can be seen, be read, be
hear, be feel, and or be enjoyed by the public.
5)
Street Lighting Tax
Street lighting tax is a tax upon the use of electric power; either
produced by its own or obtained from other sources.
6)
Nonmetallic Mineral and Basement Tax
Nonmetallic Mineral and Basement Taxis is a tax upon the taking
of nonmetallic-minerals and rocks activities, either taken from natural
resource or land surface. The nonmetallic-minerals and rocks are
nonmetallic-minerals and rocks that mentioned in the legislations in the
minerals and coal sector.
(33)
7)
Parking Tax
Parking tax is a tax upon the organizer of a parking lot outside
of the road; either it’s provided
by pertaining to the principal of
business, including the provider of the place of day care motor vehicles.
Parking is the condition of a movable vehicle which is not temporary.
8)
Groundwater Tax
Ground water tax is a tax upon collection and / or the utilization
of ground water. Groundwater is water that is found in land strata or
rock below the ground level.
9)
Swallow’s Nests Tax
Swallow’s Nests Tax
is tax upon collection and / or operation
swallow nest activities. Swallow is fauna which is included in the
general
of
collocalia,
namely
collocaliafuchliaphaga,
collocaliamaxina, collocaliaesculanta,
and
collocalialinchi.
10)
Rural and Urban Land and Buildings Tax
Rural and Urban Land and Buildings Tax is a tax upon the Land
and/or Buildings which owned, controlled, and/or utilized by the private
persons or entities excepted for the area which are used for plantation
business activities, forestry, and mining. Land is the land surface
included the land and ground water also the sea water which is still in
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region/city area. Building is the construction technique that is planted or
attached in permanently upon the land, ground water or sea water.
11)
Duty on Acquisition of Land and Buildings
Land and Buildings Title Acquisition Duty is a tax on the
acquisition right over the land and/or buildings. The acquisition of rights
upon the land and/or buildings is the legal action that is acquired the
rights upon the land and/or buildings by private persons or entities.
Rights over land and/or buildings are land rights, including the
management right, also the buildings upon it, as mentioned by the land
and buildings legislation sector.
C.
Definition of Hotel
According to The American Hotel and Motel Association (AHMA)
hotel is a building managed commercially by giving lodging facilities to the
public with the following facilities: food and drink service, room service,
luggage service, washing clothes and can use the facilities / furnishings and
enjoy the decorations in it.
D.
Characteristics of Hotel
Hotel has a few characteristics that differentiate between hotel with
other industries. These characteristics are as follows:
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1.
The hotel industry is relatively capital-intensive industries and
labor-intensive, which means in its management it requires large capital and
workforce.
2.
Influenced by the state and changes in economic, political, social, cultural,
and security where the hotel is located.
3.
Produces and markets its products in conjunction with the place where its
services produced.
4.
Operates 24 hours a day, without any days off in hotel services to customers
and society in general.
5.
Treat the customer as king but also treat the customer as a partner in the
business because the hotel services are highly dependent on the number of
customers who use the hotel facilities.
Hotel products have three special characteristics, namely:
1.
Tangible products (tangible), products which are real, among others,
rooms, food, drinks.
2.
Intangible (intangible), swimming pool, etc. Products that are not real, such
as hospitality, comfort, safety, etc
3.
Perishable and non-Perishable nature perishable product means that the
product can only be sold today, for example, fresh food ingredients that
cannot be stored like vegetables. Products that are nonperishable example,
liquor, soft drinks, guest supplies (guest supply and amenities).
(36)
The hotel business has a purpose to benefit optimally through fulfilling
the needs and desires of guests (guest need and wants). Guest satisfaction was
subjected ministry to establish a good image and guaranteeing the long-term
presence in the hotel.
E.
Classification of Hotel
Determination of the type of hotel is inseparable from the customer's
needs and the distinctive characteristics or properties owned by the hotels. It
can be classified based on the location where the hotel was built. Here are the
hotel classifications;
1)
City Hotel
Hotels are located in urban areas, and usually reserved for people
who intend to stay a while (in the short term). City Hotel is also known as
a transit hotel because usually occupied by business people who take
advantage of business facilities and services provided by the hotel.
2)
Residential Hotel
This Hotel is located in sub urban, far from the big city crowds, but
easy to reach the places of business activities. The hotel is located in quiet
areas, especially because it is for people who want to stay in the long term.
This hotel is equipped with complete residential facilities for the whole
family.
(37)
3)
Resort Hotel
Hotel located in mountain areas (mountain hotel) or at the beach
(beach hotel), at the edge of the lake or on the banks of the river flow. Hotel
like this is especially designed for families who want to take rest on holidays
or for those who want to relax.
4)
Motel
This Hotel is located in the outskirts or along the highway linking
the city with other major cities, or on the edge of the highway near the gate
or large town limits. The hotel is intended as a temporary resting place for
those who travel by public transport or by their own car. Therefore, the
hotel provides garage facilities for cars.
F.
Definition of Hotel Tax
Hotel tax is a tax on hotel services. Taxation of the hotel does not
absolutely exist in all districts/ cities in Indonesia. This relates to the authority
given to the district/ city to wear or not to wear a type of tax district/ city.
Therefore, to be levied at a district/ city, the government should first publish
local regulations on the hotel tax.
11
11 Directorate General of Taxes, “The Central Tax Managed”,
http;//www.pajak.go.id/content/belajar-pajak?lang=id, accessed on 12 November 2015, at 17.40 PM.
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In the hotel tax collections there are some of the terminologies needed
to know. Those terminologies are:
1.
Hotel is a building specifically designed for people to stay/ break, get
services, or other facilities with free of charge, including other buildings
integrated, managed and owned by the same party, except by shops and
offices.
2.
House Inn or Home stay is form of accommodation and classification of
any and facilities used to stay and rented out to the public.
3.
Hotelier is a private person or entity in any form within the company or the
job of doing business in the field of lodging services.
4.
Payment is the amount received or should have received in return for the
delivery of goods or services as payment to the hotel owners.
5.
Bon sales (bill) is proof of payment, as well as evidence of tax collection,
which is made by the taxpayer at the time of payment for services or place
of use of the rooms as well as other supporting facilities to the subject of
taxes.
Tax collections in Indonesia today are based on a legal basis. Here are
the legal basses of the hotel tax:
1.
Law No. 28 of 2009 which is an amendment to Law No. 34 of 2000 on
Local Taxes and Levies.
(39)
3.
Decision regent / mayor governing the tax as a hotel rules implementing
local regulations on the hotel tax in the district / city in question.
In doing tax levy on the Hotel Tax, there are taxpayer, the taxpayer and
the tax object. According to the Yogyakarta Regional Regulation No. 1 of 2011
which became the subject of hotel tax are individuals or entities that make
payments on the hotel services. Simply the subjects of taxation are consumers
’
enjoyment and payment for services provided by the hotelier. Meanwhile the
taxpayer is hotelier, which the individual or entity in any form within the
company or the job of doing business in the field of lodging services.
G.
Object of Hotel Tax
Object hotel tax is a service provided by the hotel with payment,
including sports and entertainment facilities such as;
1)
Services Dormitory residence organized by The Government or Local
government.
(40)
2)
Services of Apartments.
3)
Services Shelter in Educations or Religious Center.
4)
Services shelter in Hospitals.
H.
Subject of Hotel Tax
Subjects of Hotel Tax are individuals or entities that make payment to
individuals or entities that seek hotel. In this case, the subject of the tax is that
consumers enjoy and pay for services provided by the hotel.
12I.
Tax Rate
Hotel tax rates set at 10% (ten percent). The principal number of Hotel
Tax payable is calculated by multiplying the tax rate and the tax base hotel.
J.
Imposition Rates and Collection Hotel Tax
Payment is the amount of money that must be paid by the taxpayer to
the taxpayer for the sale price the amount of money paid or replacement. It
should be charged the taxpayer as the exchange on the use of services of lodging
and support facilities including also all additional to whatever name is also done
with regards to the business hotels, Hotel Tax rate is set at a maximum of 10%.
It is intended to provide flexibility to the district/ city governments separately
set tax rates that are considered in accordance with the conditions of each
12“Anonym, Definition of Hotel Tax”,
https;//dinasperpajakan.cianjurkab.go.id/pajak/lengkap/1/pajak-hotel.html, accessed on 11 November 2015, at 17.50 PM.
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district/ city. Thus, each district/ city is given the authority to set tax rates that
may be different with other district/ city, provided that no more than 10%.
The amount of hotel tax payable is calculated by multiplying basic tax
rate and the tax base. In general the hotel can do tax calculation by the following
formula:
Tax Payable = Tax Rate x Basic tax
= Tax Rate x amount of payments made to the hotel
=
K.
Tax Period, Fiscal year, Current Tax Payable, and Regional Tax Collection
In the hotel tax, the tax period is a period of time equal to the duration
of one month or other period specified by the decision of the regent/ mayor. In
terms of the tax period, half month is counted as one full month. Tax year is the
period of the duration of one year.
Withholding tax is a hotel tax that must be paid by the taxpayer at a
time, in a tax period, or in the tax year in accordance with the provisions of the
area of hotel tax set by local government district/ municipality. Tax payable in
a period when the tax is determined by the state, which is in the event of
payment services or lodging at a hotel or inn or home stay.
Hotel tax shall be collected at the district/ city where the hotel is located.
It is associated with the authority of district/ city governments that are limited
for any hotel that is conveniently located and registered within the scope of its
jurisdiction.
(42)
Every hotelier who becomes taxpayer to charge a hotel tax payments
from consumers who use the services of the hotel should use a bill of sale or
sales note or memorandum order (bill), unless stipulated otherwise by the
regent/ mayor. The sales bon usage is the use of a cash register as proof of
payment. In bon sales, it must at least include a note about the kinds of rooms
occupied, length of stay and the facilities, the hotel used. Bon sales must include
the name and address of the business, printed with a serial number and use given
in accordance with the serial number. Bon sales must be submitted to the
taxpayer as proof of taxation when the taxpayer filed the amount to be paid. In
addition to the benefit of supervision on the circulation of business, taxpayer is
also intended as a material to promote awareness about the hotel tax to the
public as the subject of taxes. Copies of the memorandum of orders that are
already in use should be kept by the taxpayer in a given period of time
corresponding local regulations or decisions of regents / mayors, for example,
within a year, as evidence in making tax returns area.
Taxpayers are required to use bill of sale, but does not use the sales bon
subject to administrative sanctions such as fines of 2% per month of the tax
base.
Bon sales can only be used after legalization by regent/ mayor or a
designated official. The taxpayer is obliged to legalize bon sales to the
Department of Revenue district/ city, unless specified otherwise by the Head of
Department of Revenue. Taxpayers are obliged to legalize the bill of sale, but
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were not validated using administrative sanction, usually a fine of 2% per
month of the tax base.
L.
Determination of Hotel Tax
Hotel tax collection may not be combined. It means the whole process
of tax collection hotel cannot be handed over to a third party in the process of
tax collection, among others: the printing of tax forms, sending letters to the
taxpayer, or the collection of data objects and subject to tax. Activities which
cannot be undertaken in cooperation with a third party is the activity of the
calculation of tax payable, tax payment supervision and tax collection.
Every hotelier (the taxpayer) must calculate, calculate, and report on
his/her own hotel taxes owed by using SPTPD (Regional Income Tax). This
provisions on how hotel tax collection system is basically a system of
self-assessment; the taxpayer is given full trust to compute, calculate, and report on
his/her own pay taxes.
Revenue Service district/city has designation as the executor.
In some areas, the assessment does not left entirely to the taxpayer, but are set
by the head of the region. Tax on taxpayers who are set by the regent / mayor
specified amount of tax payable by issuing Local Tax Assessment Letter
(SKPD) Taxpayers still enter notification letter of local taxes(SPTPD), but
without tax calculation. Notification letter of local taxes (SPTPD) is generally
attached with data collection conducted by officers of Revenue district / city.
(44)
Based on notification letter of local taxes(SPTPD) submitted by the
taxpayer, then data collection is done by the Department of Revenue officials,
regents / mayors or officials appointed by the regent / mayor establishes hotel
taxes owed to curb tax assessment letter (SKPD). Tax assessment letter (SKPD)
must be repaid by the taxpayer no later than thirty days from receipt of SKPD
by the taxpayer or any other time period specified by the regent or mayor. If
after the appointed schedule is over, the taxpayer is subject to administrative
sanctions in the form of an interest rate of 2% per month and charged with
issuing the Regional Tax Collection (STPD).
Within five years after the tax becomes due, regent / mayor can issue a
tax assessment letter Regions underpayment (SKPDKB), Regional Tax
Assessment Letter Nil (SKPDN). Tax assessments issued by examination of
notification letter of local taxes (SPTPD) submitted by the taxpayer. The
issuance of this tax assessment is given to provide legal certainty whether the
calculation and payment of tax reported by the taxpayer in notification letter of
local taxes(SPTPD) has complied with the laws and regulations of local taxes
or not.
Issuance of tax assessment letters is addressed to certain taxpayer that
caused untruth in charging notification letter of local taxes (SPTPD) or because
of the discovery of fiscal data are not reported by the tax payer. In addition to
the assessment, publishing notice of tax underpayment assessment (SKPDKB)
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can also be issued to taxpayers whose tax determination made by the regent /
mayor.
M.
Payment and Hotel Tax Collection
1.
Payment of Hotel Tax
Hotel taxes are paid within specified period of local regulations,
like no later than the 15th of the following month of the tax period after the
expiration of the tax owed. Determination of the due date of payment and
remittance of hotel tax is set by the regent / mayor. If the taxpayer is
published notice of tax underpayment assessment (SKPDKB), notice of
local tax collection (STPD), Decree Correction, Decree Objection and
Appeal Decision which causes the amount of tax to be paid increases, taxes
must be paid no later than one month from the date of issuance.
Taxes owed payment made to the local treasury, bank, or other
place designated by the regent / mayor at the time determined in
thelocal
work unit (SKPD), notice of tax underpayment assessment (SKPDKB) and
notice of local tax collection (STPD). If the tax payment is done in other
places designated, the proceeds of the tax shall be paid to the local treasury
at least 1 x 24 hours or within the time specified by the regent / mayor. If
the payment due date on a holiday, the payment is made on the next
business day.
(46)
payments must be made at the same time or in full. To taxpayers who pay
taxes are given proof of tax payments and recorded in the receipt book.
This should be done by the officer where the tax payment for the
administration and supervision of tax revenue. Thus, the tax payment will
be easily monitored by officers Regional Revenue Office. Form, content,
size receipt book, and proof of payment of taxes are stipulated by the
decision
of
the
regent
/
mayor.
In certain circumstances, the regent / mayor or a designated officer may
grant approval to the taxpayer to repay the outstanding nature of hotel tax
payment within a certain time after fulfilling the requirements determined.
Granting approval to the payment of taxes granted at the request of the
taxpayer. Installment payment of tax due to be carried out regularly and
successively with bears interest at two percent a month of the amount of
tax not paid or underpaid. In addition to approving the payment of taxes in
installments, regent / mayor or a designated officer may grant approval to
the taxpayer to defer tax payments granted at the request of the taxpayer,
with bear interest at 2% per month of the amount of tax not paid or
underpaid. Requirements to be able to pay in installments or defer payment
of taxes as well as the manner of payment of installments are set by the
decision of the regent / mayor.
(47)
If the hotel tax owed is not paid after the due date of payment,
regent / mayor or a designated official will conduct a tax collection action.
Tax collection is done against the tax payable in SKPD, SKPDKB, STPD,
Decree Correction, Decree Objection and Appeal Decision which causes
the amount of taxes that should be paid. Tax collection is done by first
providing a letter of reprimand or a warning letter or other similar letter as
early tax collection action. A letter of reprimand or warning letter issued
seven days after the due date of payment of tax and issued by officials
appointed by the regent / mayor. Within seven days from a letter of
reprimand or a warning letter or other similar letters received, the taxpayer
must pay the tax due. .
Furthermore, when the amount of tax payable accrued is not paid within
the period specified in the letter of reprimand or a warning letter or other
similar letters will be billed with the Letter Disappearance. Tax collection
action by letter Forced may proceed with the foreclosure action, auction,
prevention and hostage if the taxpayer still would not pay off the tax debt
as it should be. Lastly, if the seizure and auction of goods seized belong to
the taxpayer, the district / city is given the right to tax bills or items
belonging to the taxpayer or tax guarantor. The rights provisions include
tax principal, administrative sanctions in the form of an increase, interest,
penalties, and costs of tax collection. Preceding the provisions is
concerning the right to provide reassurance to the local tax debt settlement
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area if at the same time a taxpayer has a tax debt and debt / civil liability to
other creditors, while the taxpayer is unable to pay all its debts to be
declared bankrupt .
In addition, certain conditions performance regents / mayors can
collect taxes without waiting for the hotel tax payment deadline is set by
the regent / mayor ended. This is known as tax collection and at the same
instant. Tax collection is done by letter forced and tax collection and at the
same instant in the collection of hotel tax is done in accordance with the
General Provisions Local Tax.
N.
Definition of Local Revenue
1.
Definition of Revenue
Revenue is an important thing from the financial statements and has a
\ diverse use for various purposes. The use of information is the most
important income for the purpose of decision-making, and usually as a
measure of the success of a organization or institution in managing its
resources.
13
13 Sony Kurniawan., S.H, “Definiiton of Local
Revenue” ,http;//sonnylazio.blogspot.co.id/2012/06/pengertian-dam-sumber-sumber-pendapatan.html accessed on 12 November 2015, at 13.30 PM.
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2.
Definition of Local Revenue
Local revenue is the revenue earned from local revenue sources and
managed by the local government and local revenue could also be
interpreted as the income derived by the local government and obtained
from the revenue potential in the area. In other words, local revenue is the
income received by the local government for any source, and the potential
that exists in the area.
14Definition of Local Revenue by experts include the following:
a. According to Warsito Local Revenue "Revenue (PAD) is a source of
income and is collected solely by the local government. Source PAD
consists of: local taxes, local retribution, profits from locally-owned
enterprises (enterprises), and other local revenues legitimate ".
b. According to Herlina Rahman source revenue Represents regional
income sourced from the local tax, the result of distribution of the wealth
management area that is separated and other local revenue valid in tapping
funds in the implementation of decentralization as the embodiment of the
principle of decentralization.
3.
Types of Local Revenue
14 Nanang Budias, “Sources of Local Revenue”,
http;//nanangbudias.blogspot.co.id/2013/02/sumber-sumber-pendapatan-asli-daerah.html, accessed on 11 November 2015, at 18.08 PM.
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According to Law No. 34 of 2004 on The Balance State Finances
Between The Central Government and Local Government, Local Revenue is
divided into 3 namely:
151)
Local revenue
a.
Results of the local tax are decisions.
According to rules established by the region for the finance, the
household is regarded as a public entity. Local tax is levied by
the local governments whose results are used for public
spending and its services.
b.
The levies have been validated as payment of usage or for
obtaining services or for obtaining employment services,
businesses or local government property concerned. Levies has
the properties that its implementation is economical, there is a
direct payment even have to meet the requirements of the
formal and material, but there are alternatives for those who do
not pay; the charges that are budget not prominent in certain
cases levies are refund and issued by local governments to meet
the demand of the community members.
c.
Results of the company-owned local and regional wealth
management results were separated. The results of companies
15 Muhaidir Ashar,S.H, “Types of Local Revenue”,
Https;/www.academia.edu/8279200/pendapatan_asli_daerah_PAD_menurut_halim, accessed on 11 November 2012, at 18.35 PM.
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belonging to the area are the local revenue of the net profits of
regional companies. The revenues are in the form of funding
local development and a section for regional budget paid into
the local treasury, good company separated areas, in
accordance with the motive establishment and management.
The nature of the local company is a unit of production that is
added to revenues, provides services, organizes public, and
develops the regional economy.
d.
Other revenues are areas of legitimate revenues that are not
included in the types of local taxes, retribution area, revenue
offices. Other legitimate business area has properties that
opener for local governments to carry out activities that
produce either material in the activity aims to support, paving,
or establish a regional policy sector in specific fields.
2)
The balance of funds obtained through the local revenues from
property tax revenues both from rural, urban, mining and natural
resources as well as fees for acquisition of land and buildings.
Equalization fund consists of revenue-sharing, general allocation
funds, and special allocation funds.
3)
Other areas of legitimate income are the local revenues from other
sources like third-party contributions to the region carried out in
accordance with the laws and regulations in force.
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CHAPTER III
RESEARCH METHOD
A.
Type of Research
This research is normative and empirical research. In this research, the
researcher elaborates the concept and principles of library based method. The
data are collected from library. The library results are supported by the data
taken from the field by means of observation and interview with the
knowledgeble informant.
B.
Research Location and Informant/ Respondent
This research was conducted in the City of Yogyakarta exactly at The
Local Tax and Financial Management Agency of the City of Yogyakarta
(DPDPK) and the informant in this research was the head of DPDPK who gave
the infomations or data related to the problems discussed.
C.
Method of Collecting Data
The data were collected from the sources which are classified into two
categories:
1.
Primary data is data which is obtained from the result of research which
conducted in the field by interview. The interview is performed by
asking the informant with guided questions (
interview guide
).
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reading materials. The secondary data is classified into three legal materials. They
are:
1.
Primary legal materials. They are the legal materials which related to the issue
of Laws:
a. Law No 34 of 2000 as amanded by the Law No 28 of 2009 on Local Tax
andRetribution;
b. Law No 23 of 2014 on Local Government;
c. Law No 33 of 2004 on Finance Balancing between Central and Local
Government;
d. Law No 7 of 1983 on Income Tax;
e . Law No 28 of 2009 on Local Tax and Retributions
2.
Secondary Legal Materials. It consists of the books or literatures, scientific
journals, papers, and articles relating to the issue of this research.
3.
Tertiery Legal Materials.They are the materials that support the primary and
secondary materials such as Law Dictionary, English Dictionary, and
Indonesian Dictionary.
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The researcher used qualitative method that produces descriptive data in form of
words written or spoken of the people and behaviors that can be observed. This research
uses open interviews to examine and understand the attitude, view, feelings, and behaviors
of individuals or groups of people and naturalistic approaches to search and find the
meaning or understanding of phenomena in particular contextual setting.
1A.
Outlines
In this undergraduate thesis the researcher elaborates the topic systematically by
deviding it into five chapters. Chapter one: introduction, in this chapter the researcher
elaborates the general matter, such as: background, problem formulation, research
objective, research benefits, and outlines.
Chapter two is literature review which provides each variable on this undergraduate
thesis. They are: The Definition of Tax, Types of Tax, Definition of Hotel, Characteristic
of Hotel, Classification of Hotel, Definition of Hotel Tax, Object of Hotel Tax, Subject of
Hotel Tax, Tax Rate, Imposition Rates and Collection of Hotel Tax, Tax Period, Current
Tax Payable, and Regional Tax Collection, Determination of Hotel Tax, Payment and
Hotel Tax Collection, and Definition of Local Revenue.
The next chapter is Research Methodology, In this chapter, the researcher
elaborates type of research, research location and informan, method of collecting data and
method of data analysis.
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result of the research and analysis of the process of what role does hotel tax play in
increasing Local Revenue in The City of Yogyakarta and what supporting and obstacles
factors are there during hotel tax collection process.
The last chapter is chapter five contains the conclusion and suggestion from the
researcher after finding and discussing the findings.
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RESULTS AND DISCUSSIONS
A.
The Role of Hotel Tax for Increasing Local Revenue in The City of Yogyakarta
Based on the results of interviews with the head of Local Tax division of DPDPK
of the City of Yogyakarta Tugiyarta, SIP., M.Si, it was obtained that the source of local
revenues is derived from four sources namely:
1.
Local Tax
2.
Levy/ Retribution
3.
The results of the separated wealth of the region
4.
Other Legitimate sources of revenues
Among the four sources of local revenue above, the Hotel Tax have played main
role in increasing the revenue in the City of Yogyakarta. It had been in the first position
since last 5 years in increasing the revenue of Yogyakarta City.
Mr RM Kisbiyantoro,.SH, the Head of Section of Registration and Document
section of DPDPK of the City of Yogyakarta says that the growth of Local Revenue from
hotel sector in Yogyakarta is due to increasing of the number of hotels of their every
classifications as seen in the table below:
4.1 Number of Hotel in 2011-2015
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Yogyakarta is increasing every year, for example, the number of 5 stars hotel in Yogyakarta
was only 2 in 2011, then it increased into 4 in 2012, and 8 in 2013, and that number increased
again in 2014 into 10 and lately increased to 14 in 2015.
The impact of the increasing hotel was the realizations of hotel tax which was also
significant during the period of 2010 to 2014. The realization of local taxes especially Hotel
Tax has increased and became the first position of contributors to the local revenues in the
City of Yogyakarta as shows in the following table:
4.2. Realization of Local Tax during the Period 2010-2014
(source:Financial and Management Agency of the city of Yogyakarta, 2015)
Type of
Hotel
year
(Number of Hotel)
2011
2012
2013
2014
2015
Melati 1
200
345
545
779
1434
Melati 2
46
101
-
124
236
Melati 3
35
55
-
79
134
Melati 4
-
-
-
-
-
Melati 5
-
-
-
-
-
Bintang 1
6
7
13
23
33
Bintang 2
3
6
9
14
20
Bintang 3
6
11
26
41
60
Bintang 4
4
12
20
24
30
Bintang 5
2
4
8
10
14
TOTAL
302
541
621
1094
1752
(60)
The table above shows the realization of Local Tax continue increasing from year 2010-2014 with an increase of 8.91%, 67.65%, 189.07%, 216.97% with average growth of 120.65%.
The sources of local revenues derived from local taxes such as hotel tax, restaurant tax
and other local taxes, local taxes become one of the dominant source of local revenue to
increasing revenue in the city of Yogyakarta. It can be seen from the following table:
-RestaurantTax
-Entertaiment tax
-Adverstiment taz -street lighting taz
-parking tax -ground water tax -swallow nets tax -land & building
tax -duty on acquisition of land & building
12.002.777.974 3.727.950.479 5.030.452.373 19.736.631.310 565.825.480 13.313.057.154 4.646.317.241 4.639.213.808 22.461.182.048 679.527.059 13.817.217.336 4.686.884.336 5.439.731.728 23.857.657.675 776.411.843 318.039.903 3.050.000 33.698.986.634 16.168.131.719 4.638.727.719 6.271.342.373 26.167.953.923 976.194.465 822.210.617 2.950.000 44.116.129.338 52.928.751.819 18.645.297.546 7.350.819.532 7.000.639.462 31.362.813.320 1.388.513.517 761.130.684 7.925.000 42.397.474.325 50.679.970.231
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The Table above indicates that the highest percentage of Local Tax is Hotel Tax
with a percentage of 43%, 42%, 31%. 27%, 30% as the source of local revenue from the
year 2010-2014.
B.
The Supporting and Obstacles Factors of Hotel Tax Collection Process in The City of
Yogyakarta
Some of the important factors related to the hotel tax collection process are
supporting and obstacles factors. The Supporting factors in Hotel Tax collection process in
the City of Yogyakarta, namely:
1.
The Number of Hotel
2.
The Number of Tourist
Descriptions 2010 2011 2012 2013 2014 Local Tax
-Hotel Tax -RestaurantTax
-Entertainment tax
-Adverstiment tax -street lighting tax
-parking tax -ground water tax -swallow nets tax -land & building tax -duty on acquisition of land
& building 100% 43% 17% 5% 7% 27% 1% - - - 100% 42% 17% 6% 6% 29% 1% - - - 100% 31% 11% 3% 4% 20% 1% 1% 1% - 28% 100% 27% 8% 2% 3% 13% 1% 1% 1% 21% 25% 100% 30% 8% 3% 3% 13% 1% 1% 1% 18% 22%
(62)
online or directly
4.
The sufficient facilities and infrastructure such as computers to manage data from
the collection of Hotel Tax and others
Among four factors above, the factor that most support is the awareness of
taxpayer. If the taxpayer has not been optimal in implementing their obligations, the target
of hotel tax revenue can not be reached. The awareness of taxpayers in the City of
Yogyakarta is optimal, however there are some jasmine class hotels which still have less
awareness in paying taxes every month according to the Head of Section of Registration
and Document section of DPDPK of the City of Yogyakarta
In addition, there are some obstacle factors in the collection process of Hotel Tax
such as:
1.
The lack of awareness of jasmine-class hotel taxpayers in particular, because the
owners of the jasmine-class hotel say the Hotel Tax is very burdening.
2.
Internal factors such as limited of human resources (HR) due to the moratorium
of civil servants has impact the shortage of personnel for the relevant institutions.
Normally requires 86 people but now there are only 72 people.
3.
To issue online hotel tax payment, the factor that greatly inhibit the problem is the
system or unstable internet connection, it makes the apparatus or the tax officer
difficult to collect data online hotel tax payment..
4.
The obligation of the taxpayer in carrying out their obligation to pay the tax if the
taxpayer is not optimal to perform their obligations, the local revenue target will
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(64)
CONCLUSIONS AND SUGGESTIONS
A.
Conclusions
1.
The conclusion from the Research is that the Hotel Tax has high contribution
compare to other Local Taxes in increasing Local Revenue in The City of Yogyakarta, It
is evident from the last five years the hotel tax has been the biggest contribution in
increasing local revenues in Yogyakarta.
2.
Within the Collection Process of Hotel Tax in The City of Yogyakarta, it also has
the supporting and obstacles factors of hotel tax. The most influential factors are from
internal for example limited human resources due to the moratorium of civil servants, but
for the supporting factor has been support in collecting hotel tax.
B.
Suggestion
Based on the results of the research, the author try to deliver some suggestions for
consideration, including:
1.
Taxpayers, whether individuals or entities need to increase knowledge and raise
awareness in paying taxes on his efforts to right time, especially in paying Hotel Tax.
2.
Tax Agency of Yogyakarta is expected to be much better in caring out properly and
correctly the obligation of taxation.
3.
For the other researchers, please do not take the same title for your undergraduate
thesis.
(1)
PENJELASAN ATAS
PERATURAN DAERAH KOTA YOGYAKARTA NOMOR 1 TAHUN 2011
TENTANG PAJAK DAERAH I. UMUM
Dalam penyelenggaraan pemerintahan, Daerah mempunyai hak dan kewajiban mengatur dan mengurus sendiri urusan pemerintahannya untuk meningkatkan efisiensi dan efektivitas penyelenggaraan pemerintahan dan pelayanan kepada masyarakat. Untuk dapat menyelenggarakan pemerintahan dengan baik diperlukan sumber-sumber pembiayaan yang sah sesuai peraturan perundang-undangan yang berlaku. Perpajakan sebagai salah satu sumber pendapatan bagi Daerah perlu menyesuaikan dengan peraturan perundang-undangan yang berlaku.
Dengan berlakunya Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, maka semua Peraturan Daerah yang mengatur pajak daerah harus menyesuaikan dengan undang-undang tersebut. Peraturan Daerah tentang Pajak Daerah ini akan menjadi pedoman dalam upaya penanganan dan pengelolaan pajak daerah guna meningkatkan penerimaan daerah. Pajak Daerah mempunyai peranan penting untuk mendorong pembangunan daerah, meningkatkan pendapatan daerah dalam rangka untuk kesejahteraan dan kemakmuran rakyat. Selain itu dengan Peraturan Daerah ini diharapkan ada peningkatan kesadaran masyarakat dalam memenuhi kewajiban perpajakan.
II. PASAL DEMI PASAL
Pasal 1. : Cukup jelas.
Pasal 2. : Cukup jelas.
Pasal 3. : Cukup jelas.
Pasal 4. ayat (1) : Yang dimaksud dengan fasilitas olahraga dan hiburan adalah fasilitas olahraga dan hiburan yang disediakan khusus untuk tamu hotel bukan untuk umum.
ayat (2) : Cukup jelas.
ayat (3) : Termasuk di dalamnya sewa ruangan. ayat (4) huruf a : Cukup jelas.
huruf b : Pengecualian apartemen, kondominium, dan sejenisnya didasarkan atas izin usahanya.
huruf c : Cukup jelas. huruf d : Cukup jelas. huruf e : Cukup jelas.
Pasal 5. : Cukup jelas.
Pasal 6. : Yang dimaksud dengan yang seharusnya dibayar adalah penggunaan voucher maupun fasilitas sejenisnya untuk menginap gratis di hotel dan atau mendapatkan pelayanan penunjang secara gratis/cuma-cuma. Tidak termasuk dalam pengertian yang seharusnya dibayar adalah potongan harga/discount dsb.
Dalam hal ini pajak dapat dibebankan kepada pengguna voucher atau ditanggung oleh Wajib Pajak.
Pasal 7. : Cukup jelas.
Pasal 8. : Cukup jelas.
Pasal 9. : Cukup jelas.
Pasal 10. ayat (1) : Cukup jelas. ayat (2) : Cukup jelas.
(2)
ayat (3) : Yang dimaksud pengesahan adalah perporasi. ayat (4) : Cukup jelas.
ayat (5) : Cukup jelas.
Pasal 11. : Cukup jelas.
Pasal 12. : Cukup jelas.
Pasal 13. : Cukup jelas.
Pasal 14. : Cukup jelas.
Pasal 15. : Yang dimaksud dengan yang seharusnya dibayar adalah penggunaan voucher makan dan minum secara gratis di restoran baik yang disantap, dikirim maupun dibawa pulang oleh konsumen. Tidak termasuk dalam pengertian yang seharusnya dibayar adalah potongan harga/discount dsb. Dalam hal ini pajak dapat dibebankan kepada pengguna
voucher atau ditanggung oleh Wajib Pajak.
Pasal 16. : Cukup jelas.
Pasal 17. : Cukup jelas.
Pasal 18. : Cukup jelas.
Pasal 19. ayat (1) : Cukup jelas. ayat (2) : Cukup jelas.
ayat (3) : Yang dimaksud pengesahan adalah perporasi. ayat (4) : Cukup jelas.
ayat (5) : Cukup jelas.
Pasal 20. : Cukup jelas.
Pasal 21. : Cukup jelas.
Pasal 22. ayat (1) : Cukup jelas. ayat (2) huruf a
s.d huruf c
: Cukup jelas.
huruf d : Yang dimaksud dengan sejenisnya antara lain Peragaan Busana.
huruf e : Termasuk di dalamnya tempat rekreasi, kebun binatang. huruf f : Yang dimaksud sejenisnya antara lain Live Show atau Rave
Party. huruf g
s.d i
: Cukup jelas.
huruf j : Termasuk di dalamnya balap sepeda.
huruf k : Yang dimaksud permainan ketangkasan adalah permainan yang menggunakan peralatan elektronik.
ayat (3) : Yang dimaksud dengan kesenian rakyat/tradisional adalah hiburan kesenian rakyat/tradisional yang dipandang perlu untuk dilestarikan dan diselenggarakan di tempat yang dapat dikunjungi oleh semua lapisan masyarakat.
Pasal 23. : Cukup jelas.
Pasal 24. ayat (1) : Cukup jelas.
ayat (2) : Dalam hal ini pajak dapat dibebankan kepada pengguna voucher atau ditanggung oleh Wajib Pajak.
Pasal 25. : Cukup jelas.
Pasal 26. : Cukup jelas.
Pasal 27. : Cukup jelas.
(3)
Pasal 29. ayat (1) : Yang dimaksud dengan pengesahan adalah perporasi. ayat (2) : Cukup jelas.
ayat (3) : Cukup jelas. ayat (4) : Cukup jelas. ayat (5) : Cukup jelas. ayat (6) : Cukup jelas. ayat (7) : Cukup jelas.
Pasal 30. : Cukup jelas.
Pasal 31. : Cukup jelas.
Pasal 32. : Cukup jelas.
Pasal 33. ayat (1) : Cukup jelas.
ayat (2) huruf a : Yang dimaksud reklame papan/billboard dan sejenisnya adalah reklame berbentuk bidang dengan bahan terbuat dari kayu, logam, fiber, glas/kaca, dan bahan lain yang sejenis sesuai dengan perkembangan jaman, yang pemasangannya berdiri sendiri, menempel bangunan dengan konstruksi tetap dan reklame tersebut bersifat permanen.
Yang dimaksud reklame videotron/megatron dan sejenisnya adalah reklame berbentuk bidang dengan komponen elektronik yang pemasangannya berdiri sendiri, menempel bangunan/di atas bangunan dengan konstruksi tetap dan bersifat permanen. Yang dimaksud sejenisnya antara lain Tri Vision.
huruf b : Yang dimaksud reklame kain adalah reklame berbentuk spanduk, umbul-umbul, banner, rontek, dengan bahan kain dan sejenisnya, yang pemasangannya berdiri sendiri, menempel bangunan/di atas bangunan, dengan konstruksi sementara dan bersifat semi permanen.
huruf c : Yang dimaksud reklame melekat, stiker adalah reklame berbentuk bidang dengan bahan kertas, plastik, logam dan sejenisnya, yang pemasangannya dengan cara ditempel dan bersifat permanen.
huruf d : Yang dimaksud reklame selebaran adalah reklame yang berbentuk lembaran dengan bahan kertas, plastik dan sejenisnya, yang pemasangannya dengan cara ditempelkan atau disebarluaskan dan bersifat semi permanen.
huruf e : Yang dimaksud reklame berjalan, termasuk dalam kendaraan adalah reklame yang ditulis atau ditempelkan (dipasang) pada kendaraan, antara lain kendaraan roda empat atau lebih, roda tiga, roda dua, becak, dokar atau kendaraan lain yang sejenis. huruf f : Yang dimaksud reklame udara adalah reklame dalam bentuk
tertentu, dengan bahan plastik, kain, kertas dan sejenisnya sesuai perkembangan jaman, yang pemasangannya berdiri sendiri, dikaitkan di atas bangunan atau dikaitkan pada pesawat udara dan bersifat semi permanen.
huruf g : Yang dimaksud reklame apung adalah reklame dalam bentuk tertentu, dengan bahan plastik, kain, kertas dan sejenisnya sesuai perkembangan jaman, yang pemasangannya dikaitkan pada kendaraan di atas air dan bersifat semi permanen.
huruf h Yang dimaksud reklame suara adalah reklame yang berbentuk penyiaran atau ucapan dengan alat audio elektronik yang bersifat semi permanen.
huruf i Yang dimaksud reklame film/slide adalah reklame berbentuk penayangan dengan bahan film/slide yang penyelenggaraannya di dalam gedung bioskop atau gedung pertunjukan baik di dalam ruangan maupun di luar ruangan dan
(4)
bersifat semi permanen.
huruf j Yang dimaksud reklame peragaan adalah reklame yang berbentuk pertunjukan dengan bahan tertentu, yang penyelenggaraannya dengan dibawa, diperagakan atau dikenakan dan bersifat semi permanen.
ayat 3 : Cukup jelas.
Pasal 34. : Cukup jelas.
Pasal 35. : Cukup jelas.
Pasal 36. : Cukup jelas.
Pasal 37. : Cukup jelas.
Pasal 38. : Cukup jelas.
Pasal 39. : Yang dimaksud sumber lain adalah PLN.
Pasal 40. : Cukup jelas.
Pasal 41. : Cukup jelas.
Pasal 42. : Cukup jelas.
Pasal 43. : Cukup jelas.
Pasal 44. : Cukup jelas.
Pasal 45. : Cukup jelas.
Pasal 46. : Cukup jelas.
Pasal 47. : Cukup jelas.
Pasal 48. ayat (1) : Cukup jelas.
ayat (2) : Dalam hal ini pajak dapat dibebankan kepada pengguna fasilitas parkir cuma-cuma atau ditanggung oleh Wajib Pajak.
Pasal 49. : Cukup jelas.
Pasal 50. : Cukup jelas.
Pasal 51. : Cukup jelas.
Pasal 52. ayat (1) dan (2) : Cukup jelas.
ayat (3) Yang dimaksud dengan pengesahan adalah perporasi. ayat (4) dan (5) : Cukup jelas.
Pasal 53. : Cukup jelas.
Pasal 54. ayat (1) : Cukup jelas.
ayat (2) : Yang dimaksud dengan tempat social adalah panti asuhan, panti jompo, sekolah tempat pendidikan formal dan lain-lain.
Pasal 55. : Cukup jelas.
Pasal 56. ayat (1) : Cukup jelas. ayat (2) huruf a
s.d e
: Cukup jelas.
huruf f : Yang dimaksud tingkat kerusakan lingkungan yang diakibatkan oleh pengambilan dan/atau pemanfaatan air adalah tingkat pengaruh kerusakan lingkungan yang diakibatkan oleh pengambilan/pemanfaatan air dan diukur dengan debit pengambilan air atau kapasitas pompa air yang digunakan Wajib Pajak.
ayat (3) : Cukup jelas.
Pasal 57. : Cukup jelas.
Pasal 58. : Cukup jelas.
Pasal 59. : Cukup jelas.
(5)
Pasal 61. : Cukup jelas.
Pasal 62. : Cukup jelas.
Pasal 63. : Cukup jelas.
Pasal 64. : Cukup jelas.
Pasal 65. : Cukup jelas.
Pasal 66. : Cukup jelas.
Pasal 67. : Cukup jelas.
Pasal 68. : Cukup jelas.
Pasal 69. ayat (1) : Cukup jelas. ayat (2) : Cukup jelas.
ayat (3) : Yang dimaksud dokumen lain yang dipersamakan berupa karcis dan / atau nota perhitungan.
ayat (4) : Cukup jelas.
Pasal 70. : Cukup jelas.
Pasal 71. : Cukup jelas.
Pasal 72. : Cukup jelas.
Pasal 73. : Cukup jelas.
Pasal 74. : Cukup jelas.
Pasal 75. : Cukup jelas.
Pasal 76. : Cukup jelas.
Pasal 77. : Cukup jelas.
Pasal 78. : Cukup jelas.
Pasal 79. : Cukup jelas.
Pasal 80. : Cukup jelas.
Pasal 81. : Cukup jelas.
Pasal 82. : Cukup jelas.
Pasal 83. : Cukup jelas.
Pasal 84. : Cukup jelas.
Pasal 85. : Cukup jelas.
Pasal 86. : Cukup jelas.
Pasal 87. ayat (1) : Setiap pejabat, baik petugas pajak maupun mereka yang melakukan tugas di bidang perpajakan dilarang mengungkapkan kerahasiaan Wajib Pajak yang menyangkut masalah perpajakan, antara lain:
a. SPTPD;
b. data yang diperoleh dalam rangka pelaksanaan pemeriksaan;
c. dokumen dan/atau data yang diperoleh dari pihak ketiga yang bersifat rahasia;
d. dokumen dan/atau rahasia Wajib Pajak sesuai dengan ketentuan peraturan perundang-undang an yang berlaku. ayat (2) : Para ahli, seperti ahli bahasa, akuntan dan Pengacara yang
ditunjuk oleh Walikota untuk membantu pelaksanaan undang-undang perpajakan ádalah sama dengan petugas pajak yang dilarang pula untuk mengungkapkan kerahasiaan Wajib Pajak sebagaimana dimaksud pada ayat (1).
ayat (3) : Cukup jelas. ayat (4) : Cukup jelas.
(6)
ayat (5) : Untuk melaksanakan pemeriksaan pada sidang pengadilan dalam perkara pidana atau perdata yang berhubungan dengan masalah perpajakan, demi kepentingan peradilan, Walikota dapat memberikan Izin pembebasan atas kewajiban kerahasiaan kepada Wajib Pajak dan para ahli atas permintaan hakim ketua sidang.
ayat (6) : Merupakan pembatasan dan penegasan bahwa keterangan perpajakan yang diminta hanya mengenai perkara pidana atau perdata tentang perbuatan atau peristiwa yang menyangkut bidang perpajakan dan hanya terbatas pada tersangka yang bersangkutan.
ayat (7) Pegawai pajak dalam melaksanakan tugasnya dianggap berdasarkan itikat baik apabila pegawai pajak tersebut dalam melaksanakan tugasnya tidak untuk mencari keuntungan bagi diri sendiri, keluarga, kelompok dan atau tindakan lain yang berindikasi korupsi,kolusi dan atau nepotisme.
Pasal 88. ayat (1) : Cukup jelas.
ayat (2) : Penyidik dibidang perpajakan daerah adalah pejabat pegawai negeri sipil tertentu dilingkungan Pemerintah Daerah yang diangkat oleh pejabat yang berwenang sesuai dengan ketentuan peraturan perundang-undangan yang berlaku.
Penyidiakn tindak pidana dibidang perpajakan Daerah dilaksanakan menurut ketentuan yang diatur dalam undang-undang hukum acara pidana yang berlaku.
ayat (3) : Cukup jelas.
Pasal 89. : Cukup jelas.
Pasal 90. : Cukup jelas.
Pasal 91. : Cukup jelas.
Pasal 92. : Cukup jelas.
Pasal 93. : Cukup jelas.
Pasal 94. : Cukup jelas.
Pasal 95. : Cukup jelas.
Pasal 96. : Cukup jelas.