REVIEW JURNAL INTERNASIONAL

AKUNTANSI KEUANGAN MENENGAH LANJUTAN

Disusun Oleh:

NAMA :Izzatul Yazidah Tanjung

NPM :180810209

DOSEN :Viola Syukrina E Janrosl, S.E., M.M.

PROGRAM STUDI AKUNTANSI

FAKULTAS ILMU SOSIAL DAN HUMANIORA

UNIVERSITAS PUTERA BATAM

2019/2020
PERFORMANCE ANALYSIS OF FINANCIAL BUDGET INCOME AND
SHOPPING MANAGEMENT (CASE STUDY ON THE LOCAL
GOVERNMENT OF TANJUNGPINANG CITY) BY: YOLANDA SARI

ABSTRACT

This research is aimed to get to know the management performance Budget revenue
and expence local (APBD) which involves revenue, spending and expenses
Tanjungpinang Government. There are several data used in order to analyze this
issue such as, revenue budget and realization budget; spending and realization
spending; expence and realization spending Tanjungpinang Government on 2009 up
to 2010. The technical analysis used is by using qualitative approach in which apply
financial ratio including the variant analysis, revenue growth, government spending,
decentralization degree, state independency, effectiveness and efficiency, spending
efficiency, SILPA growth. Based on this research may result in the effectiveness and
efficiency of PAD in 2009 up to 2011, and the revenue growth shows the positive
flutuations in the growth. In 2009 until 2011 Tanjungpinang Government was still
dependent on the central government therefore it resulted on the low decentralization
process. In order to realize the spending budget we may see there is an efficient
element regarding with the spending growth itself. In funding, SILPA's growth
intentionally shows the positive fiscal health.

Keywords : Revenue, decentralization, PAD, effectiveness, efficiency, spend,

expence, SILPA
1.PRELIMINARY

Regional Autonomy is an effort to empower the region in making regional decisions more freely

and responsibly to manage the resources owned in accordance with the interests, priorities and

potential of the region itself. The purpose of regional autonomy is to accelerate economic growth

and regional development, reduce disparities between regions and improve the quality of public

services to be more efficient and responsive to the needs, potential and characteristics of each

region.

In the implementation of regional autonomy and fiscal decentralization, government

performance is very important to be seen and measured. The success of a government in the era

of regional autonomy can be seen from various performance measures that have been achieved.

This performance-based budget management provides a more specific picture related to the

ability of a region to always explore the potential of the region in order to increase the revenue

budget, which will have an impact on the ability of financing the implementation of government

and regional development activities.

In a performance-based budget structurally includes the revenue budget, expenditure budget and

financing. The emphasis on regional spending becomes a focal point, especially on the shopping

side, requiring better performance, transparency and on target.

Tanjungpinang City as one of the cities in Riau Islands has a lot of potential that can be explored

to be used as a source of income from various sectors. Tanjungpinang City's economy is driven

by the dominant tertiary and secondary sectors, namely the trade / hotel / restaurant sector, and

transportation that can increase PAD. But in reality the biggest source of revenue / income of

Tanjungpinang City is the Balancing Fund from the Central Government and its PAD is still very

small.
Based on the description above, the writer is interested in making a scientific paper in the form

of a thesis with the title "Analysis of Financial Management Performance of Regional Revenue

and Expenditure Budget (Case Study in the Regional Government of Tanjungpinang City)".

II. THEORY REVIEW

A. Definition and Scope of Regional Finance In a narrow sense, regional finance is limited

to matters relating to the Regional Budget. Therefore regional finance is identical to the

Regional Budget. According to Addina (2010: 7), Regional Finance can be interpreted as

"All government rights and obligations that can be valued in money, as well as

everything in the form of money or goods that can be used as higher regional wealth and

other parties in accordance with laws and regulations. applicable". Based on Government

Regulation Number 58 of 2005, "Regional Finance is all regional rights and obligations

in the context of the administration of regional governments which can be valued in

money including all forms of wealth related to these rights and obligations". According to

Halim (2004: 7), "The scope of regional finances consists of directly managed regional

finances and separated regional assets. Included in direct managed finances are the

Regional Budget and inventory items belonging to the region. Whereas the separated

regional finances include the Agency Regionally Owned Enterprises (BUMD) ".

Regional Financial Management

Regional Financial Management In general terms in PP No. 58/2005, "Regional financial

management is the whole activity which includes planning, implementation, administration,

reporting and accountability, regional supervision". Regional financial management in this case

contains several management in which the general management or often called administrative
and special management or also often called the treasurer management. In managing regional

budget / finance, it must follow the main principles of the public sector budget.

Understanding of the Regional Revenue and Expenditure Budget (APBD)

In Permendagri No. 59/2007, "APBD is the basis for regional financial management within 1

(one) fiscal year from 1 January to 31 December". Meanwhile, according to Bastian (2006: 189),

"APBD is a manifestation of the Regional Government work plan in the form of units of money

for a period of one year and is oriented towards the goal of public welfare".

According to Freeman in Nordiawan (2006: 48), "Budget is a process carried out by public

sector organizations to allocate their resources to unlimited needs". This understanding reveals

the strategic role of the budget in the management of the wealth of a public organization.

Important role of the budget in public sector organizations according to Nordiawan (2006: 47),

"The important role of the budget in the public sector comes from its use in determining the

estimated revenue or the number of bills for services rendered" .

Meanwhile, according to Mardiasmo (2005: 61), "Public sector budgeting is an instrument of

accountability for managing public funds and implementing programs financed from public

money Public sector budgeting is related in the process of determining the amount of fund

allocation for each program and activity in monetary unit ".

APBD Preparation Process

The budget planning process starts with setting goals, targets and policies. Regarding perceptions

between various parties about what will be agreed upon and linking objectives with various

programs to be carried out, it is very important for the success of the budget. At this stage, the

process of resource distribution begins. Achieving a consensus on resource allocation provides

an opening for budget execution. The lengthy process of discussing objectives leading to
discussion through tiring stages, consideration of the past and evaluation is often ignored. This

condition that appears practically often occurs (Bastian, 2006: 188).

APBD General Policy Formulation (KUA)

The regional head based on the RKPD and APBD preparation guidelines that have been

established by the Minister of Home Affairs annually compiles the draft APBD General Policy.

APBD General Policy, hereinafter abbreviated to KUA, is a document that contains financial

statements, expenditure, and reporting as well as the underlying for a period of 1 (one) year . The

budget policy formulation must discuss plans and objectives to be achieved in the coming year

and also, it must refer to the regional financial planning (LPJ) accountability process at the end

of the fiscal year. While in operational budget planning, due to technical coordination, this

process was left to the regional government. APBD General Policy Preparation is included in the

category of budget policy formulation as a reference in operational budget planning. Budget

policy formulation is related to budget analysis, while operational budget planning continues to

focus on the allocation of available resources in local governments. Based on the agreement, the

APBD is prepared based on the targets to be achieved in one fiscal year. Therefore, in a

framework

preparing the APBD draft, the regional government together with the DPRD compiled a KUA

containing instructions and general provisions agreed upon as guidelines in the preparation of the

APBD. The preparation of the KUA is part of the effort to achieve the vision, mission, goals and

targets that have been set in the regional strategic plan (Renstra). Meanwhile, the level of

achievement or service performance that has been planned in one budget year is basically a stage

and development of the expected service performance in the medium-term and long-term plans.

RESEARCH PROBLEMS
Based on the description of the background above, then in this case the writer makes the

formulation of the problem which is as follows:

1. How was the performance of the Tanjungpinang municipal revenue budget management

during the 2009-2011 period?

2. How was the ability of the performance of the Tanjungpinang City budget and financing

during the 2009-2011 period?

RESEARCH PURPOSES

The objectives of this study are:

1. To find out and analyze the performance of the Tanjungpinang City revenue budget during the

2009-2011 period.

2. To find out and analyze the performance of the Tanjungpinang City budget and financing

during the 2009-2011 period

III. RESEARCH METHODS

This research was conducted at competent government agencies in the management of regional

finances, among others, the Tanjungpinang Regional Revenue Service. In this research the data

collection method used is Literature Research, this method is carried out by studying the

literature in the form of Laws, Government Regulations, Circulars, implementation instructions

and books relating to the writing of this thesis. Field Research, this method is carried out by

observing the performance of financial management in the Tanjungpinang City Government and

conducting interviews with relevant officials, such as the Head of Finance and his staff, the Head

of Bappeda and his staff. Data collected and used to support writing are secondary data.

Secondary data in this study are data obtained from official documents and other sources in the
form of time series data, namely the APBD and the Realization Report of the Tanjungpinang

Regional Government in 2009-2011. The method used to analyze this research is a method with

a qualitative approach that is descriptive analysis based on portrayals that support the analysis,

this analysis emphasizes understanding of the problems in social life based on the conditions of

reality

or natural settings that are holistic, complex, and detailed that are explained in a description or in

sentence form.

IV. RESULTS AND DISCUSSION the manufacturing industry sector and the

financial / service sector.

A. Overview of Regional Economy and

Finance of Tanjungpinang City This indicates that the economy of

Tanjungpinang City is driven by the

Overall, in 2010 the tertiary sector gave the dominant tertiary and secondary sectors.

largest contribution of 68.70% to the GRDP Based on the comparison of roles and

and the secondary sector contributed 28.31% contributions between business sectors to

to the GRDP and the primary sector only GRDP in the prevailing price conditions in

contributed 2.97%. Business sectors that 2009-2011, in 2009 the tertiary sector

contributed significantly to the formation of contributed 70.03 percent, the secondary

the Tanjungpinang City GRDP during the sector 26.91 percent and the primary sector

period 2009-2010 were the trade / hotel / 3.06 percent. The dominant business sectors,

restaurant sector, followed by the namely trade, hotel and restaurant,

transportation / telecommunications sector, accounted for 26.34 percent, the

transportation and telecommunications sub-

sector by 18.65 percent and the telecommunications business field by 19.02

manufacturing industry sub-sector by 16.58 percent and the manufacturing industry

percent. business field by 16.28 percent.

The contribution did not change B. Calculation and Analysis of APBD

significantly when compared to the Management Performance

conditions in 2010. The tertiary sector 1) Analysis of revenue performance

contributed 68.70 percent, secondary at 1. Analysis of Variance (Difference) of

28.37 percent and primary at 2.93 percent. Income. Analysis of variance (difference) in

The dominant business sectors were trade, the income budget is done by calculating the

hotel and restaurant by 25.98 percent, the difference between revenue realization and

transportation and telecommunications budgeted. Usually the budget difference has

sector by 18.65 percent, the manufacturing been informed in the Budget Realization

services industry by 16.58 percent and Report presented by the local government.

financial services by 13.41 percent. This budget difference information is very

helpful for report users in understanding and

Likewise in 2011, the tertiary sector analyzing revenue performance. From the

dominated the economy of Tanjungpinang analysis of variance, in general the

City, amounting to 69.21 percent, followed performance of municipal income

by the secondary sector by 27.93 percent Tanjungpinang can be said to be good even

and the primary sector by 2.86 percent. Each though the budget target has not exceeded.

dominant business field contributed 25.44 This is indicated by the target budget

percent of the trade / hotel / restaurant income from 2009-2011 which the average

business field, transportation / reached 110.72%. The highest percentage in

2010 was 122.24%. In terms of the regional

revenue component, the realization of

average PAD revenue has not yet reached

the target set. Components of PAD which

are realized above the target for 2009-2011

are Other PAD which is valid with each

percentage of 112.73%, 101.45%, 123.15%.

Realization of income from the Balancing

Fund in 2009-2011 averaged 331.54%,

except for 2011 which was 99.20%. The

components of the Balancing Fund that have

not yet reached the budget target for 2010

are Tax / Non-Tax Profit Sharing 134.9%,

and in 2011 namely Tax / Non-Tax Profit

Sharing 97.4% and Tax and Financial Aid

Profit Sharing from the Central Government

99.20 %.

2. Analysis of Revenue Growth Growth of

Regional Original

Revenues can be seen in the following table:

Table 4.3. : Revenue Growth in 2009-2011

 Year PAD GROW TOTAL GROWTH

TH INCOM

2009 41.549.791. 0,40 513.689. 0.10

199,00 383.384,

00

2010 46.859.191. 0,13 486.582. (0.05)

353,00 369.263,

00

1011 55.227.157. 0,24 642.159. 0,30

863,00 119.892,

00

AVERAGE 0,13

From the calculation table above, the

3. Financial Ratio Analysis
performance of the budget from the analysis of
revenue growth and PAD Tanjungpinang in
2009-2011 is quite good. This is indicated by 1. Degree of Decentralization
the positive average PAD growth of 24%.
The degree of decentralization in this
Negative income growth occurred in 2011,
amounting to -5%. Meanwhile revenue growth study can be seen in the following table
also showed positive growth which was on
average 12%.
this: 2009-2011

Table 4.4. : Degree of Decentralization in

Pendapatan
Tahun PAD Daerah Rasio Derajat
Desentralisa
si
2009 41.549.791.199,00 513.689.383.384,00 0,081
2010 46.859.191.353,00 486.582.369.263,00 0,096
2011 55.227.157.863,00 642.159.119.892,00 0,080
Rata-rata 0,086

From the above calculations it can be seen financial independence shows the ability of
that the degree of decentralization of local governments to finance their own
Tanjung Pinang City can be said to be low. government activities, development and
The average degree of decentralization in services to the people who have paid taxes
2009-2011 was 8.6%. This means that the and levies as a source needed by the region.
authority and responsibility given by the The Regional Financial Independence of
central government to the regional Tanjung Pinang can be seen in the following
government of Tanjungpinang City to table:
explore and manage revenue is still low. For
this reason, Tanjungpinang City must make
more efforts to increase its PAD by either
exploring new potential or developing
existing income potentials. 2. Regional
Financial Independence The ratio of regional
Pemeri
Tahun PAD Bantuan ntah Rasio
Pusat/Propinsi +
Pinjaman Kemandirian
2009 41.549.791.199,00 468.639.592.185,00 0.09

2010 46.859.191.353,00 439.723.177.910,00 0,11

2011 55.227.157.863,00 586.931.962.029,00 0,09

Rata-rata 0,30

From the above calculations it can be seen external funding sources and ask for
that the average ratio of independence is only authority to be able to manage other sources
30%. This means that Tanjungpinang City is of income that are still controlled by the
still dependent on funding from both the central or provincial government such as the
central / provincial government and loans. Motorized Vehicle Tax. 3. Effectiveness of
For this reason, there is a need for local Regional Original Revenue (PAD)
government efforts to reduce dependence on
Tahun Anggaran Realisasi rasio

2009 41.549.791.199,00 46.839.141.924,29 112,73 %

2010 46.859.191.353,00 47.537.431.764,45 101,45 %

2011 55.227.157.863,00 68.012.880.681,74 123,15 %

Rata-rata 112,44 %

From the results of the calculation of 2011 by 123.15%. Basically in the

the effectiveness ratio of Tanjungpinang city effectiveness ratio analysis it is known that
in 2009 was 112.73% and in 2010 it the ability of the region 8   in carrying out
decreased by 101.45% then rose again in tasks categorized as effective if the ratio
achieved is at least 1 (one) or a maximum of taxes and regional user fees in the regional
100 (one hundred) percent. The higher the budget. Realization of the revenue received
effectiveness ratio, the better the ability of by the local government from regional taxes
the region. According to the results of the and levies is greater than planned.
ratio calculation, it can be described that the
4. Regional Financial Efficiency Ratio
capability of the Tanjungpinang City area in
carrying out its duties has been stable Analysis of the level of regional financial
because it has increased. This means that the efficiency can be calculated using the
performance of the Tanjungpinang City efficiency ratio, which is a ratio that
government has actually been effective illustrates the ratio between output and input
because its effectiveness ratio has largely or the realization of expenditure with the
reached the minimum limit. The stability of realization of regional revenue. The
the effectiveness ratio is due to the fact that efficiency level of regional financial
the regional government is skilled in management of Tanjungpinang City
controlling plans and realization of regional Government is presented in the following
table:

Tahun Realisasi Belanja Realisasi Rasio

Daerah Pendapatan Efesiensi

Daerah

2009 589.357.813.446,00 557.374.553.462,29 0,946 %

2010 584.931.125.417,00 594.822.610.332,37 1,017 %

2011 699.523.625.365,00 651.391.938.847,73 0,931 %

Rata-rata 0,965 %

2) Analysis of Shopping Performance Analysis of variance provides information

1. Analysis of Shopping Variance about the difference or difference between
actual expenditures and budgets. Local
governments can be assessed both their
spending performance if the realization of
their spending does not exceed the set planned to have been implemented, this
targets. Conversely, if the realization of shows that there has been a tight budget
expenditure is greater than the budgeted control that has been carried out by the
amount, then it indicates an Regional Government of the City of
underperformance of spending. Tanjungpinang, then this is an achievement
for the City of Tanjungpinang.
From the analysis of variance in general the
performance of the government of 2. Analysis of Shopping Growth
Tanjungpinang City can be said to be good
because from 2009-2011 the realization of Growth analysis of regional expenditure
expenditure did not exceed the budgeted aims to see the development of regional
where the percentages respectively from expenditure both indirect and direct
2009-2011 were 85.25%, 92.51%, 8768%. expenditure in the APBD calculation during
The lowest realization of regional the analyzed period. This growth ratio is
expenditure occurred in 2009. If all activities useful to measure how much the ability of
were local governments in maintaining and
increasing the success that has been achieved
in the previous year. Analysis of
9 Tanjungpinang expenditure growth can be
  seen in the following table:
Tahun Belanja Daerah Tingkat Pertumbuhan

2009 691.361.505.377,00 0,649 %

2010 632.271.231.272,00 0,085 %
2011 797.844.461.142,66 0,262%
0,996 %

From the calculation table above it can be expenditure shows positive growth. The
seen that the growth of Tanjungpinang City fluctuating trend in the expenditure growth
in Tanjungpinang City was seen from 2009 1) Ratio of Operating Expenditures to
to 2011, respectively, growth of 14.4%, 16%, Regional Budget and Ratio of Capital
27.5%. This positive growth is due to a Expenditures to Total Expenditures
balance between expenditure growth and
followed by balanced income growth. Analysis of Operational Expenditures
Harmony with APBD and Capital
3. Analysis of Shopping Harmony Expenditures
The total expenditure of Tanjung Pinang
City can be seen in the following table:
Rasio Belanja Modal
Tahun Rasio Belanja Operasi terhadap % Rasio

terhada Total Belanja (Total

p Total Belanja Belanja

(Total Belanja Modal/Total Belanja) x

Operasi/Total 100%

Belanja) x 100%

2009 554.745.324.001,00 135.116.181.375,85 0,802 % 0,195 %

691.361.505.377,00 691.361.505.377,00

2010 527.159.832.158,00 104.111.399.114,00 0,834 % 0,165 %

632.271.231.272,00 632.271.231.272,00

2011 615.270.967.319,66 181.573.493.823,00 0,771 % 0,228 %

797.844.461.142,66 797.844.461.142,66

Rata-rata 0,802 % 0,196 %

From the calculation table above it can be provision / procurement of facilities and
seen that the majority of funds allocated infrastructure whose benefits exceed 1 year
from total expenditure is greater for which will add to the assets or wealth of the
operating expenditure than capital region in meeting the basic needs of the
expenditure so that the capital expenditure community adjusted to the need to improve
ratio is relatively small than the ratio of services and public welfare.
operating expenditure. For capital
expenditure that is equal to 19.6% while for 2) Ratio of Direct and Indirect Shopping
operating expenditure that is equal to 80.2%. The Analysis of the Harmony of Direct and
This shows that the total expenditure from Indirect Shopping in Tanjung Pinang City
the APBD is greater allocated to the can be seen in the following table:
Tidak
Tahun Rasio Belanja Langsung Rasio Belanja Langsung % Rasio

terhada Total terhadap

p Belanja (Total Total Belanja (Total

Langsun
Belanja g / Total Belanja Tidak Langsung / Total

Belanja Daerah) x
100% Belanja Daerah) x 100%

2009 329.626.644.929,41 361.734.860.447,59 0,477 % 0,523 %

691.361.505.377,00 691.361.505.377,00
2010 293.471.711.174,00 338.799.520.098,00 0,464 % 0,536 %

632.271.231.272,00 632.271.231.272,00
2011 404.279.079.126,00 393.565.382.016,66 0,507 % 0,493 %

797.844.461.142,66 797.844.461.142,66

Rata-rata 0,483 % 0,517 %

From the calculation table above it can be indirect expenditure so the ratio of direct
seen that for 2011 most of the funds owned expenditure was relatively small compared to
by the government were allocated for the ratio of indirect expenditure. The ratio for
direct expenditure is 48.3% while the ratio This expenditure efficiency ratio is used to
for indirect spending is 51.7%. measure the level of budget savings made by
the Government. The analysis of the
3) Analysis of Regional Expenditure Regional Spending Efficiency of Tanjung
Efficiency Pinang City can be seen in the following
table:
Tahun Anggaran Belanja Realisasi Belanja % Rasio

2009 691.361.505.377,00 589.357.813.446,00 0,852 %

2010 632.271.231.272,00 584.931.125.417,00 0,925 %

2011 797.844.461.142,66 699.523.625.365,00 0,877 %

Rata-rata 0,885 %

From the calculation table above, it can be

seen that the government of Tanjungpinang  
City has been spending efficiency as
evidenced by the efficiency ratio in 2009- obtained from a budget can be used as one
2011 under 100%, with an average of 88.5%. indicator of the inaccurate presentation of a
This shows the performance of the budget plan.
Tanjungpinang City government is good.
Based on the Budget Realization Report, the
4. Funding Analysis performance of the Tanjungpinang City
government is generally good, seen from
One of the most urgent posts to be analyzed SILPA with a positive balance, which means
in this financing is the Time Over Budget that the Tanjungpinang City Government is
Calculation (SILPA). The greater the SILPA right in presenting a budget plan, except for
2010 where the SILPA in realization is average independence ratio of only 30%; The
higher than the budget of IDR 155,685. Tanjungpinang City Government in this case
341,250.66. the Regional Revenue Service is effective in
realizing planned PAD with an average PAD
Conclusion effectiveness ratio of 112.44%; The Regional
Revenue Service is very efficient in the
Based on the results of the study, it can be realization of expenditure with the
concluded: realization of revenue, the average efficiency
of regional finances is 96.5%.
The revenue performance of Tanjungpinang
City Government can be seen from the Tanjungpinang City government expenditure
analysis of variance, in general it can be said performance seen from the analysis of
to be good where from 2009-2011 the variance in general Tanjungpinang City
average reached 110.72%. government performance can be said to be
good because from 2009-2011 the realization
City government revenue performance in of expenditure did not exceed the budgeted
Tanjungpinang seen from the analysis of where the percentage was successively from
Tanjungpinang City revenue growth in 2009- 2009-2011, with an average of 89 48%.
2011 is quite good. This is indicated by the
positive average revenue growth and PAD of Tanjungpinang City expenditure growth
24% and 12%. PAD Tanjungpinang growth showed positive growth with an average of
from 2009-2011 tended to decline, while 99.6% and the growth tended to be volatile.
revenue growth tended to fluctuate. Spending harmony for 2011 is allocated
more to capital expenditure compared to
The income performance seen from the operating expenditure, which is 22.8%; For
financial ratio analysis shows that the degree 2011, it was allocated more for direct
of decentralization of Tanjungpinang City expenditure, which was 50.7%. And the
can still be low with an average in 2009- efficiency of regional spending is on average
2011 that is 8.6%; The financial 88.5%.
independence of Tanjungpinang City is still
low and has a declining trend with an
The performance of the Tanjungpinang City carried out among others by the following
Government from the analysis of financing methods:
in general is good, as seen from the SILPA
with a positive balance, which means that the a. Carry out an orderly determination of
Tanjungpinang City Government is right in taxes that must be paid by taxpayers, orderly
presenting a budget plan, except for 2010. in the collection of taxpayers, orderly in
administration and orderly in depositing.
Research Limitations
This study has limitations of various factors, b. Performing optimal tax collection and
including: levies in accordance with the potential
objective based on applicable regulations.
1. This research period is limited to 2009-
2011. c. Monitor and control systematically and
continuously to anticipate the occurrence of
2. This research was only carried out only in irregularities in the implementation of PAD
one of the cities in the Riau Islands, namely collection by the apparatus.
Tanjungpinang City.
d. Carrying out a persuasive approach to
3. Limited data on the real potential of each taxpayers to fulfill their obligations through
source of PAD and direct and indirect cost extension activities, and so on.
data relating to local revenue collection by
other agencies. Extensification can be carried out in the
following ways:
Suggestion
a. Develop a policy and development
The Tanjungpinang City Government needs strategy program and explore potential new
to make more efforts to be able to increase levies by prioritizing local user fees to be
its Local Revenue (PAD) through exploring determined and elaborated in local
new regional potentials and developing regulations.
regional potentials both by intensification
and extensification. Intensification can be
b. Revisiting tariff and development
provisions REVIEW JURNAL 2
Hotel Tax Collection Intensification Judging From the Potential of Batu City to Increase
Local Revenue

Abstract
The world of taxation as long as it has a bad image in public because services are bad,
circuitous; and many crimes cases of corruption. In addition there are still many problems of
tax realization was hotel as stipulated in or having a range of issues in taxcollectionhotel inside
of them. Not showing realization or terget true if viewed from the existing potential. The
realization of revenueis still possible to improved with a record need efforts to
the intensification of poll, either through the process trainingtaxpayers,enforcement of rules and
supervision and repair service performance and tax collection the hotel.  Efforts--that effort can
be done byimproving existing resources in the city of stone dept. of income tax, as the
management of the hotel  both humanresources, and  facility a supporter of their activities. This
research in  a qualitative, type research descriptive, the research is  in office dept. incomein the
city of stone. Informer taken in this research the officer dept. of revenue and penggusaha hotel
city stone. Determination totechnique informer for giver service purposive use sampling and
random sampling. accidental use sampling. Data done by meansof  observation, interview deep
and documentation. Then analyze data use reduction data, presentation of data then
withdrawalconclusion or verification.

preliminary Sometimes seen from its function as a

Tax as a source of revenue for the state, has a regulator
meaning and function that is very important (regularend), tax is used as a tool to achieve
for the development process. In this case certain objectives which are located outside
taxes other than function as the financial sector and the function of
budgetair can also function as a regularend. regulating is mostly addressed to the private
Judging from the function of the budgeter, sector that in an effort to increase tax
tax is a tool to collect funds which will later revenue along with the progress of economic
be used to finance government expenses. activities requires a taxation system that can
be a major supporter of the economy. Taxes concerning Regional Taxes and Regional
are also important for the region , is one of Retribution. Changes made by the law are
the revenues that contributes to the Regional quite significant, ranging from restrictions on
Original Revenue. Taxes are mandatory the types of local taxes, strengthening local
payments that are imposed under a law that taxing power, changes in surveillance
cannot be avoided for those who are obliged systems, to arrangements for optimizing the
and those who do not want to pay taxes can collection and utilization of local tax
be forced. Thus, it will be guaranteed that the proceeds. Restrictions on the types of local
state treasury always contains tax money, taxes are implemented by implementing a
that local taxes are taxes managed by local system by setting 16 types of taxes that can
governments, both provincial and district / be levied by the region, namely 5 types of
city, which are useful to support the receipt provincial taxes and 11 types of district / city
of regional own-source revenues and the taxes. Strengthening local taxing power is
results of these revenues are included in the done by expanding regional tax objects,
APBD. Addition to the types of local taxes, adding regional tax types, increasing the
there are the addition of 4 types of local maximum tax rates of several types of local
taxes, namely 1 type of provincial tax and 3 taxes, and give full authority to the region to
types of district / city tax. With these set local tax rates. Whereas the regional tax
additions, in total there are 16 types of local supervision is carried out through a
taxes, namely 5 types of provincial taxes and preventive and corrective approach, namely
11 types of district / city taxes. The new evaluating the draft of a regional regulation
provincial tax type is the Cigarette Tax, before it is determined to become a regional
while the 3 new regency / city taxes are the regulation and canceling the renderer in
Rural and Urban PBB, the BPHTB, and the conflict with higher statutory regulations.
Swallow Bird Nest Tax. As a note, for Meanwhile, the optimization of collection
districts / cities there is an additional 1 tax and utilization of tax proceeds is done by
type, namely the Groundwater Tax, which improving the provincial tax revenue sharing
was previously a provincial tax. Indonesia portion to regencies / cities, emphasized
has gone through several phases in its earmarking
regional taxation system, most recently several types of provincial taxes, and
outlined in Law Number 28 of 2009 regulate the return of incentives for
collection. The renewal of the regional promising business for profit for
taxation system in Indonesia is a demand of entrepreneurs, with the existence of a hotel
the implementation of regional autonomy building, then the hotel is subject to hotel tax
and fiscal decentralization policies which are rates to increase the original income of each
carried out by submitting revenue sources to region. The existence of a Hotel in every
the regions in stages. The transfer of certain area certainly has attractions that can attract
types of provincial tax and some types of tourists to be able to enjoy the holidays.
central tax to regencies / cities is the Hotel Development is very strategic, if
rearrangement of the national taxation where the capital has a potential tourist
system by determining the appropriate types attraction which can attract tourists to come
of taxes to be levied by the central, and stay in the hotel to rest after recreation.
provincial, and district / city. Economic Batu City, one of cities in East Java
conditions and potential tax owned by Province, have the potential for tourism in
regencies / cities in Indonesia very varied. the form of mountains, places of
Government strategies are needed to provide entertainment that have enough potential to
assistance and facilitation for certain regions be developed so that here the tourism sector
so that local tax collection can run smoothly. and several related sectors, for example the
On the other hand, evaluation and trade sector and the provision of services, is
improvement of regional taxation policies one of the regional income sources that can
need to be continued to create an efficient be explored and continuously developed. The
and effective regional taxation system in potential of natural and cultural tourism
Indonesia. Based on the above understanding which is one of the mainstays of the City of
and types of taxes both on PAD, as well as Batuini should be contributed to some
discussing provincial and district / city taxes, existing tax receipts. The contribution of the
it can be seen developments on PAD, be it area can come from taxes and levies
Regional Revenue, Regional Retribution, collected on the basis of the provision of
Regional Owned Business Profit Sharing and services and services by tourist attractions in
other legitimate PAD from 2006-2010. In Batu City. Following is an overview of the
this research, we want to discuss about the tourism potential in Batu City.
development of a tax, especially Hotel Batu City as a city based on the tourism
Taxes. Hotels currently in Indonesia is a very sector in its development is demanded to
improve facilities and infrastructure as well intensification efforts. If this effort is not
as good service in the field of tourism, which done carefully, it will just cause distortions
is automatically inseparable from the (gaps) to the market and create disincentives
improvement and development of the hotel for the business and investment climate.
as a supporter of the tourism sector. This Therefore, this effort is feared to create
provides a breath of fresh air for the Kota trade-offs
Batu City Government to collect taxes in between short-term goals (increasing revenue
order to increase the area's acceptance. alone. through as much as possible increase in
While the impact felt by the community with PAD) and long-term goals (increasing
an increase in local tax revenue is the smooth revenue through increasing GRDP due to the
development. This development includes emergence of various investment activities
various sectors including road construction, and business activities in the area). From the
construction of public facilities such as explanation above, where we discussed about
sports facilities, markets, mosques, bridges PAD. Discussing the development of hotel
and other facilities. most of the regions tax contribution to PAD Kota Batu is
caused the regions to compete to increase incomplete, just looking at the trend of
PAD, both intensification. This often revenue from the tax period or current tax
happens because many regions or cities year, but also must examine the potential
consider that PAD is a measure of the sources of hotel tax itself. Based on field
independence of an area. In general, observations, the realization of hotel taxes as
opportunities for tax intensification are still stated in or has various problems in hotel tax
possible because there are still many collection therein. Has not shown the actual
incidents realization or target if seen from the existing
potential. Realization the revenue is still
taxevasion / avoidance possible which influences the
(avoidance of taxpayment obligations), implementation of hotel tax collection in
weaknesses in local or city governments in Malang City. The problem to be answered in
calculating their tax potential, and the this research is How to Intensify the Hotel
importance of determining tax rates. Tax Collection in terms of the Potential of
Meanwhile a number of regions are also KotaBatu to Increase Local Revenue. The
competing to increase PAD through tax purpose of this research is to describe how to
Intensify Hotel Tax Collection. The benefit tax apparatus (fiskus) who carry out
of this research is that it is practical to disgraceful practices, both at the tax
provide a solution to the problem of hotel tax calculation stage and tax payment
payments in the Batu City Dispenda. The (www.klikpajak.comdiaskes on October 1,
benefit of this research is theoretically the 2012). by the State both by the central
development of public service studies government and the regional government
. based on laws and regulations for the
Taxation Policy implementation of tax collection implying
From the above definition, L.P. Tampubolon the transfer of funds from the private sector
provides an understanding of taxation (taxpayers who pay taxes) to the state sector
policies as the implementation of tax (government tax collectors) and is intended
collection based on the taxation law to help for public government needs in order to carry
or realize the implementation of government out government functions, both routine and
policy in controlling or overcoming the state development. The following is the definition
and society (Tampubolon, 1990: 13). of tax according to the understanding of Tax
Meanwhile, according to Musgraveter, two according to Rochmat Soemitro
aspects of taxation policy are the first  his book "A Brief Introduction to Tax Law"
formulation of tax regulations, and both are is
important issues concerning tax as follows: (Soemitro, Rochmat. 2002.
administration (Richard A, and Peggy B. Brief Introduction to Tax Law
Musgrave, 1989. , PT Eresco, Bandung) Tax is the transfer of
Public Finance in Theoryand Pratice power from the private sector to the public
. McGraw-Hill Book Company. Page 35) sector based on laws that can be enforced
One of the steps taken by the government in with the law, get rewards that can be directly
realizing this taxation policy is to carry out shown, which Volume 1, Number 1, January
tax reforms ( 2013
tax reform These funds are used to finance public
). This reform not only reforms the tax expenditures and are used as a means of
administration, but must carry out a encouraging, preventing or preventing
comprehensive bureaucratic reform achieving goals that are outside the field of
regarding the law enforcement aspects of the state finance.
Regional Revenue Policy All rights and obligations that can be valued
The implementation of new law 32/2004 on with money or goods that can be used as
regional governance and Law 33/2004 on wealth as long as they are not yet owned or
regional financial balance has the main controlled by the state or higher regions and
mission of implementing fiscal other parties in accordance with applicable
decentralization, which is expected to laws and regulations. (Mamesah, DJ, 1995.
produce two tangible benefits, namely: first, Regional Financial Administration System
encouraging increased participation, , Jakarta, GramediaPustaka Utama. Thing. 5)
initiative, and community creativity in In the above formulation there is an
development , as well as encouraging the understanding that what is meant by rights is
equitable distribution of development results the authority to collect local taxes, regional
across regions, improving the allocation of taxes, and / or other sources of revenue in
productive resources through shifting the accordance with applicable provisions while
role of public decision making to lower meant by obligation is the obligation to
levels of government (Mardiasmo, 2002. finance or issue money in connection with
Regional Autonomy and Financial the collection of bills to the region in the
Management framework of financing local households and
. Yogyakarta: Andi Offset. Pg.214). implementation of general tasks and the tasks
According to Joseph Riwu Kaho, the term of regional development concerned. As
financial means to understand every right mentioned earlier, that regional finance is a
relating to money, which includes sources of very important and absolutely necessary
income, sufficient amount of money and factor for regional development, then the
financial management in accordance with the original regional revenue which is one of the
objectives and regulations (Kaho, Joseph financial sources must be increased, because
Riwu, 2001. it is increased, because it comes from and is
Prospect of Regional Autonomy in the extracted from regional potentials alone.
Unitary Republic of Indonesia. Local Own Revenue is a large capital of
Jakarta: PT RajaGrafindo Persada. P.61). local governments in getting development
The relationship between financial and funds and to meet regional expenditure
regional concepts can be seen as explained Regional Tax Intensification
by the DJ. Mamesah, that regional finance is:
Optimization of the sources of Original in the form of optimization of regional
Regional Revenues needs to be done to revenue sources that have been there as well
improve the ability of regional finances. For as exploring new sources. As stated in the
this reason, intensification of subjects and increase in PAD, it is aimed at increasing the
objects of income is needed. In the short potential role of the region to become a core
term, the easiest and most immediate activity in the process of regional development. The
can be carried out by intensifying the object hotel tax is a tax on hotel services. The
or source of your existing area, mainly understanding of hotels here includes
through the use of information technology. lodgings that collect fees. The imposition of
By carrying out the effectiveness and hotel taxes is not absolutely present in all
efficiency of local revenue sources or regencies / cities in Indonesia. This relates to
objects, it will increase the productivity of the authority granted to regency / city
PAD without having to expand new sources government to impose or not to impose a
or revenue objects that require lengthy type of regency / city tax. Therefore, to be
studies, processes and time. Supporting levied on a regency / city area, the local
information technology in an integrated government must first issue local regulations
manner in order to intensify taxes is on hotel taxes. The regulation will become
absolutely necessary because the tax the operational basis for the technical
collection system implemented so far tends implementation of hotel tax collection and
to be suboptimal. This problem is reflected collection in the relevant regencies or cities
in the conventional collection systems and (Marihot P. Siahaan, 2005.
procedures and the large number of systems Regional Tax and Regional Retribution
running partially, so it is probable that the . Jakarta: PT. Raja Grafindo Persada, page
information delivered is inconsistent, 245)
different versions of the data and not Research methods
up-to-date This research uses a qualitative approach.
. Problems with tax collection are quite The technique of determining the informant
numerous, for example: both in terms of is done in a manner
taxpayer data / levies, determination of the  purposive
amount of tax, the amount of tax bills and , where the informants chosen are those who
tax compliance targets that are not optimal. are considered the most knowledgeable and
understand the problems in this study. Then not to experience a decrease in revenue, the
develop using techniques dispensing party is optimizing revenue from
snowball hotel taxes, bearing in mind that the hotel
, where the selection of further informants in sector tax is a contributor to the Regional
the framework of extracting data to obtain Original Income (PAD), besides the hotel
variations and depth of information obtained sector can give birth to potential
on the basis of references or  -
recommendations from key informants. new economic potential. The form of tax
descriptive qualitative research type, data intensification conducted by the Taxpayers
collection methods through in-depth (Taxpayers) in this case is a hotel, among
interviews, observation and documentation, others: (1) Dispensing coaching for
research location in Batu, East Java. Data taxpayers in this case the hotel, for example
validity checking techniques in this study by way of socialization about timeliness,
used triangulation techniques of data sources, regarding the use of the system of payment;
analytical techniques using qualitative data (2) Dispenda party forms a tax supervision
analysis techniques following Moleong. This committee based on the Minister of Finance
analysis consists of three streams, namely: Regulation No.54 / PMK09 / 2008, the task
(a) data reduction, which is defined as the of this committee is to supervise and monitor
selection process, focusing attention on the hotel that is committing fraud. The
simplification, abstracting and purpose of this committee was formed so
transformation of rough data that appears. that the tax compulsory in this case the hotel
from written notes in the field, (b) is able to pay in accordance with existing
Presentation of data is carried out using a regional regulations; (3) Batu City
narrative text form, (c) drawing conclusions. Disputants establish good relations with
The data obtained was carried out with deep taxpayers in this case the hotel, with a good
explanation and interpretation. relationship between the Dispenda and the
Intensification of Hotel Tax Collection in hotel, it will increase the trust of the hotel
Batu City To Increase Local Revenue towards the Fines so that the tax collection
That the City of Bandung Regional Revenue process runs well. For example, against
Service has sought to increase regional hotels that feel objected to tax payments,
income by intensifying the hotel tax. In order Dispenda approaches intensely so that there
is no great distance between the Dispenda Batu City. Measures carried out by the
and the hotel authorities; (4) Improving the region include improving tax administration
quality of service in the district, the more the procedures through simplification of tax
quality of service increases, the higher the administration, increasing efficiency of
level of credibility of the district. The driving collection of each type of collection. Each
and inhibiting factors that affect hotel tax tax collection or payment process is carried
intensification are. another can be done in the out when the hotel pays taxes to the
following ways: (a) Expanding the base of dispenda, and the dispenser is able to provide
hotel tax revenues in KotaBatu. Measures payment processes quickly and efficiently.
taken to expand the revenue base that can be While the factors inhibiting hotel tax
collected by the regions, which in economic intensification are: (a) Relatively low Batu
calculations are considered potential, include city hotel tax base. Based on Law No. 34 of
identifying new / potential taxpayers and the 2000 the Regency / City area is possible to
amount taxpayers, improve object databases, determine new types of taxes and user
improve valuations, calculate the reception charges. However, seeing that the new tax
capacity of each type of levies. (b) procurement criteria are very strict,
Strengthen the KotaBatu Hotel Tax especially the regional tax criteria should not
collection process. Efforts undertaken in overlap with the Central Tax and Provincial
strengthening the collection process, namely Taxes, it is estimated that the region has a
increasing human resources. Increasing relatively low and limited levy base, and is
HRDM in Batu City disputes needs to be variable in nature from the regions.
remembered as a local tax collector. (C) regional finance in dealing with the
Improving Batu City Tax supervision. This economic crisis. (b) The role of hotel tax
can be increased, among others by which is classified as small in total PAD.
conducting periodic checks, every 6 months Most of the regional income still comes from
or 1 year routinely conducted by the central assistance. rely more on the ability of
Dispenda, improving the supervision regional negotiations with the Center to
process, and imposing sanctions on hotel tax obtain additional assistance.
arrears who are unable to pay according to (c) The ability of the administration of hotel
existing rules. (d) Increase administrative tax collection is still low. This results in that
efficiency and reduce the cost of collecting tax collection tends to be burdened by a large
fee. PAD is still classified as having a low Based on the findings of the data in the field
level of buoyancy. One reason is the target that have been presented and analyzed
system applied in hotel tax levies conducted earlier, it can be concluded that the Dissent
by the dispenda. As a result, some regions of Batum City is making a more intensive
are more inclined to meet the target, even approach to the hotel. Dispenda must be able
though in terms of economic growth the to establish a good relationship with
actual hotel tax revenue can exceed the target taxpayers in this case the hotel, with a good
set. (D) The ability to oversee hotel tax relationship between the Dispenda and the
finance is weak. This results in leakages hotel will increase the trust of the hotel
which are very significant for the region. against the Dispenda so that the tax
During this time, the role of hotel taxes in collection process runs well. For example,
financing the needs of expenditure areas is against hotels that are objecting to tax
very small and varies. The role of hotel tax in payments, Dispenda approaches intensely so
financing is very low and varied also occurs that there is no great distance between the
due to very large differences in population, Dispenda and the hotel. Dispenda provides
geographical conditions (impact on relatively guidance to taxpayers in this case the hotel,
expensive costs), and the ability of the for example by means of socialization about
community, resulting in very varied costs of timeliness, about the use of the bonbill
providing services to the community. system. Improving the quality of Dispenda
Diagram 1.1 Hotel Tax Intensification services, the more the quality of its services
Data source: primary research data, 2012. increases, the higher the level of Dispenda's
The insignificant role of hotel taxes in local credibility. For example the Dispenda makes
budgets cannot be separated from the tax an online tax payment system, making it
collection system in Batu which still gives easier to pay taxes, without having to be
full authority to the Central Government to manual. As for hotels, it is necessary to have
collect potential taxes (which of course a clear bureaucratic system, so that the
carried out based on certain considerations), bureaucracy can go according to plan. The
such as: income tax, value added tax and hotel party at least does not need to use
import duties. excessive operations, because it can hamper
Conclusion tax payments due to the high operational
costs of the hotel.
 
REVIEW JURNAL

Journal Title :Intensification of Hotel Tax Collection Based on the Potential of Batu City to
IncreaseLocalRevenue
Author :Graduates Krida Laksana Putra Students of the State Administration Study
Program, FISIP, Airlangga University
Publication : Journal of Policy and Public Management Volume 1, Number 1, January 2013
Reviewer : Izzatul Yazidah Tanjung (180810209)
Review Date : January 06, 2020

CHAPTER I INTRODUCTION
1.1 Background
Urban areas in various regions of the world are currently experiencing a very rapid
increase. This happened from the 1980s to the 2010s (Pawitro, Udjianto: 2013). The
development of urban areas must be in harmony and be able to improve the economic aspects so
that they can improve the welfare of their communities. Therefore, the development of an area
can not be separated from economic aspects. The economic aspects of a region are important to
study because they are related to the welfare of the people and the smooth development of the
area. Understanding of regional economic aspects both in theoretic and empirical perspective is
important to understand, moreover by a planner who is responsible for planning an area with
many considerations. Understanding is not only about the latest economic issues, but also with
alternative solutions to the problem. In order to achieve these objectives, this critical review was
compiled, with the expectation that the drafters, in fact as candidates, will be able to criticize and
take Lessons learned from case studies of economic problems as outlined by the authors in the
form of journals.

1.2 Purpose
The expected objectives of preparing this critical review are as follows:
1. Knowing one case study of issues related to the city's economy
2. Understand the detailed issues related to the city economy and be able to critically study the
selected journals
3. Comparing handling of issues that are reviewed with handling similar issues that develop in
Indonesia

CHAPTER II LITERATURE REVIEW

2.1 Economy
Economy comes from Greek through the words "oikos" and "namos" or "oikonomia" which
means management of household affairs, specifically the provision and administration of
income. (Sastradipoera, 2001: 4). According to Albert L. Mayers in his book "Grond lagun van
de Modern Economic" suggests that economics is science that questions the needs and
satisfaction of human needs.
2.2 Taxation Policy
The definition of tax according to Rochmat Soemitro in his book "A Brief Introduction to Tax
Laws" is as follows (Soemitro, Rochmat. 2002. A brief introduction to Tax Law, PT Eresco,
Bandung) Tax is the transfer of power from the private sector to the public sector based on laws
that can be imposed with laws the law, which can be directly indicated can be used, which is
used to finance public expenditures and which is used as a means of encouraging, inhibiting or
preventing to achieve goals that are outside the field of state finance. Tax policy as the
implementation of tax collection based on tax laws to help or realize the implementation of
government policies in controlling or controlling the state and society (Tampubolon, 1990: 13).
2.3 Regional Revenue Policy
Implementation of the new law No. 32 of 2004 concerning regional government and Law No.
33 of 2004 concerning regional financial balance has a main mission namely the implementation
of fiscal decentralization, which is expected to produce two tangible benefits, namely: first,
encourage increased participation, initiative, and creativity of the community in development,
and encourage the distribution of development results throughout the region, improve resource
allocation productive through shifting the role of public decision making to lower levels of
government (Mardiasmo, 2002. Autonomy and Regional Financial Management. Yogyakarta:
Andi Offset. Page 214)
2.4 Intensification of Local Taxes
 Understanding tax intensification according to the Director General of Tax Circular No. SE-
06 / PJ.9 / 2001 concerning Implementation of Tax Extensification and Tax Intensification is as
follows: "Tax Intensification is the activity of optimizing tax revenue collection for objects and
subjects that have been recorded or registered in DGT administration, and from the results of
taxpayers extensification. "

The tax collection process so far is considered to be less than optimal. Therefore,
intensification of local tax is important to be done to increase Regional Original Revenue (PAD)
without having to expand sources or new revenue objects that require study, process and long
time. The intensification can be applied to the subject or object of income.

CHAPTER III REVIEW

Tax has an important meaning for the region because it plays a role as a source of Local
Revenue (PAD). PAD is a large capital of the regional government as a development fund and to
meet regional expenditure. One type of tax that provides a sizeable contribution to PAD is the
hotel sector tax. The tax sector is a major contributor to PAD, especially for Batu City, given the
large number of attractions in Batu City. Hotels and attractions have a connection with one
another as an attraction for tourists. In researching journal making, researchers used a qualitative
approach. While the technique of determining information by means of a purposive followed by
snowball technique.
In order not to experience a decrease in revenue, the City of Bogor Regional Revenue Service
seeks to increase regional income by intensifying the hotel tax. The intensification is carried out
by providing guidance to the hotel regarding the timeliness, and the bonbill system, forming a
tax supervision committee that aims to get the parties the hotel is able to pay taxes according to
local regulations, as well as establishing a good relationship with the hotel and improving the
quality of Dispenda services.
In general, the optimization of hotel tax intensification by the Regional Government can be
done with
a. Expanding the base of local tax revenue by identifying the number of taxpayers, improving the
object database, improving valuation and calculating the revenue capacity of each type of levy
b. Strengthen the tax collection process by increasing HR
c. Improve tax supervision
d. Improving administrative efficiency and reducing collection costs by simplifying tax
administration. However, in the implementation of hotel tax intensification efforts in Batu City,
the Local Government Service has encountered various obstacles, including:
a. Relatively low Batu City hotel tax base
b. The role of hotel taxes is relatively small in total PAD, with most regional funds still coming
from the center
c. The administrative ability of hotel tax collection is still low. Weak hotel financial supervision
capacity

CHAPTER IV CRITICISM ON JOURNAL

In general, the objectives to be achieved from journal writing have been achieved, which is to
describe efforts to intensify hotel tax collection in terms of the potential of Batu City to increase
local revenue.
The writing of the title is appropriate and able to describe the contents of the journal as a
whole. In addition, the author's qualification as a student of the FISIP administrative study
program, Airlangga University is sufficient to support the topics discussed in the study. Judging
from the language style, the scientific journal is delivered with a standard Indonesian writing
style that is easy to understand. However, the abstract is only presented in one language, namely
English, it would be better if the abstract is presented in two languages, namely Indonesian and
English. Besides the discussion in the journal still uses several foreign terms without
explanation, so it will be difficult to understand by ordinary readers.
Judging from the substance of the journal, it does not explore the solutions that have been
there in depth. The researcher did not discuss how effective the efforts to intensify hotel tax
levies that have been made by the Batu City government, but only explained what efforts were
taken by the local government. According to Silvani (in Gunadi 2001: 79) tax administration is
said to be effective if it is able to overcome the problems:
1) Unregistered taxpayers.
2) Taxpayers who do not submit a Notice (SPT).
3) Tax evaders
4) delinquent tax pavers.
"Based on other sources, namely a journal written by Armida Fentika, a graduate student in the
Regional and Municipal Development Program at Diponegoro University in Semarang, entitled
Hotel Tax Intensification through Tourism Development in Tanjung Pinang City, efforts to
intensify tax collection can also be done by identifying new taxpayers / potential and number of
taxpayers, improving object data base, improving valuation and calculating the revenue capacity
of each type of levy

CHAPTER V CONCLUSION
To deal with various problems related to tax collection, the City of Batutelah has determined
steps to intensify tax collection. The intensification was carried out by providing guidance to the
hotel regarding the timeliness, and the system of billbill, forming a tax supervision committee
that aims to make the hotel able to pay taxes according to local regulations, and establish good
relations with the hotel and improve the quality of Dispenda service. However, in carrying out
the intensification, the City Government of Batu experienced various obstacles, namely:
a. Relatively low Batu City hotel tax base
b. The role of hotel taxes is relatively small in total PAD, with most regional funds still coming
from the center
c. The ability of the administration of hotel tax collection is still low The ability of hotel tax
financial supervision is weak

CHAPTER VI LESSON LEARNED

One source of Local Revenue (PAD) is through taxes. The regional tax consists of 16 types,
namely 5 types of provincial tax and 11 types of district / city tax. Taxes are divided into several
sectors, one of which is the hotel sector. PAD is a big capital for regional government as
development fund and to fulfill regional expenditure. To optimize tax collection, tax
extensification and intensification can be done. Extensification is an effort to increase the
number of taxpayers. Whereas tax intensification is in the form of improved performance from
existing or existing sources. Tax administration is said to be effective when it is able to
overcome the following problems:
1) Unregistered taxpayers.
2) Taxpayers who do not submit a Notice (SPT).
3) Tax evaders
4) delinquent tax pavers.