IMPLEMENTASI KEBIJAKAN PUNGUTAN PAJAK HOTEL KATEGORI RUMAH KOS DI KOTA MANADO PROVINSI SULAWESI UTARA

Abstract

The implementation of public policy is something that is complex, involving various actors, parties, related
to the environment or the context in which the policy is to be implemented to achieve its objectives. In this
regard, the existence of various models used to see how policies are implemented that are associated with
that goal is not to measure the extent to which policies have been implemented to achieve their objectives.
Based on the problems raised, this study was designed using a qualitative approach. Researchers chose the
city of Manado as the location of the study; this was because in this city there was clearly a growth in
boarding houses. Based on the analysis based on the theory of policy implementation by Van Meter and
Van Horn, the Implementation of Hotel Taxation Policy Category of Kos Houses in Manado City, North
Sulawesi Province has not gone well. This research suggests: socialization and affirmation to staff about
activities that are part of the work program and field duties; staff and operational funds are developed;
compile SOPs for the implementation of tasks, both at the subfield level and at the field level; follow up on
staff who do not carry out their duties properly and taxpayers who are not tax conscious; and conduct
further analysis on the lack of legislative support in the hotel tax collection policy for boarding houses.
Keywords: Implementation, Kos House Tax