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)

SAFITRI, NABILA

Jurnal Akuntansi AKUNESA
Vol 3, No 2 (2015): AKUNESA (Januari 2015)

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. Key words : Boarding House Tax, Socialization, Subject to Tax, Tariff, Payment Method