Implementation of Local Government Regulation Number 13 of 2016 on Rental Housing Business in Jayapura

Abstract

The present study was carried out to find out the policy implementation of Local Government Regulation No. 13 of 2016 on Rental Housing Business in Jayapura. To measure variables, it employs variables, awareness of paying taxes, tax sanction, socialization as tax service, tax environment (obligation), rental housing management, tax collection mechanism, and license of rental housing business. The chosen subject in research is the landlords of rental housing business. Furthermore, this paper is also concerned with potential of rental housing businesses against the Locally-generated revenue in Jayapura. To analyze the data, the current research employs score interpretation by looking at the perception category divided into five levels as follows very good, good, fair, poor, very poor and also by doing Potential calculations. Based on results obtained in this line of analysis, it showed several perceptions as follows; 1) fair perception on awareness of paying taxes with the score of 65.79%. 2) fair perception on tax sanction with the score of 56.57%. 3) fair perception on socialization as efforts of tax service with score of 54.92%. 4) fair perception on environmental tax perception (obligation) with the score of 56.81%. 5) good perception on the rental housing management (rights) with the score of 72.17%. 6) fair perception on tax collection mechanism with the score of 56.00%. 7) fair perception on the rental business license with the score of 62.51%. The potential of rental housing business towards locally-generated revenue based on monthly income of each business landlord is IDR. 201,070,000.00 and the receipts per year is IDR. 2,418,840,000.00.