Jurnal Ad´ministrare
Vol. 2, No. 2, Juli - Desember 2015

POLICY IMPLEMENTATION OF THE ENTERTAINMENT TAX COLLECTION (A Case Study at Local Revenue Office in Batu City)

Wati, Nila Kurnia (Unknown)
Wijaya, Andy Fefta (Unknown)
Saleh, Choirul (Unknown)



Article Info

Publish Date
13 Nov 2015

Abstract

Entertainment tax is one of the source of Local Revenue in Batu City along with the development of Batu City as tourism city. Therefore, Batu City government tries to optimize entertainment tax revenue by discharging the entertainment tax policy. The success or failure of this policy will be determined by the step of implementation. Unfortunately, policy implementation of entertainment taxes in Batu City still faces a problem, that is tax receivable problem. The aims of this research is to explain and analyse policy implementation of entertainment tax collection in Batu City through four important aspects in the policy implementation and analyse the factors exist in these policy implementation. This research uses qualitative method with case study approach. This research focused on (1) policy implementation of entertainment tax collection in Batu City, and (2) factors exist in the policy implementation of entertainment tax collection in Batu City. This research found that policy implementation of entertainment tax collection in Batu City has not been optimal. It’s showed by the increasing of entertainment taxes that fluctuates and the lowest percentages of entertainment tax evenue on the Local Revenue in Batu City. Besides, there are four factors exist in this policy implementation there are communication, resources, disposition/attitudes, and beureaucratic structures. Unfortunatelly only communication factors that support this policy implementation. Keywords: policy implementation, entertainment taxes

Copyrights © 2015






Journal Info

Abbrev

administrare

Publisher

Subject

Social Sciences

Description

Jurnal Administratre focuses on the research of a study on Guidance Administration science, Management Science, Public Policy, Administration Educational and Public Administration. Jurnal Administrare is published twice a year, every June and December, containing papers/articles about the ideas and ...