Pelaksanaan Kebijakan Dan Dampak Manajemen Sektor Publik (Studi Pajak Hotel Di Kabupaten Kepulauan Meranti Pada Pandemi Covid-19)

Subardi, Agib (2021) Pelaksanaan Kebijakan Dan Dampak Manajemen Sektor Publik (Studi Pajak Hotel Di Kabupaten Kepulauan Meranti Pada Pandemi Covid-19). Other thesis, Universitas Islam Riau.

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Abstract

Based on article 3 in Meranti Islands Regency Regional Regulation Number 01 of 2018 concerning Amendments to Regional Regulation Number 10 of 2011 concerning Regional Taxes, hotel taxes are levied on every service provided by hotels. The object of hotel tax is the service provided by the hotel with payment, including supporting services as a complement to the hotel which provides convenience and comfort, including sports and entertainment facilities.There are 5 hotels in the Meranti Islands Regency, which are expected to help the economy of the Meranti Islands Regency, but since the entry of Covid 19 in Indonesia the hotels are very quiet and there are no guests staying, the income is decreasing every month so that the hotel is overwhelmed to pay employees and also pay taxes.The main purpose of this study is to explain and analyze Policy Innovations and the Impact of Regional Tax Sector Policies in the Meranti Islands Regency (Covid 19 Case Study) based on indicators of communication, resources, disposition and bureaucratic structure. The type of research used in this study is qualitative and the number of informants is 12 people with the head of the BPPRD as the key informant. Data collection techniques with interviews, observation and documentation. This study concludes that Policy Innovations and the Impact of Regional Tax Sector Policies in Meranti Islands Regency can be concluded that there has been no new innovation made by the Meranti Islands Regency government regarding hotel tax collection in Meranti Islands Regency during the covid 19 pandemic,

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