POLICY IMPLEMENTATION OF THE ENTERTAINMENT TAX COLLECTION (A Case Study at Local Revenue Office in Batu City)

Choirul Saleh,Andy Fefta Wijaya,Nila Kurnia Wati

doi:10.26858/ja.v2i2.1525

Abstract

Entertainment tax is one of the source of Local Revenue in Batu City along with the development of Batu City as tourism city. Therefore, Batu City government tries to optimize entertainment tax revenue by discharging the entertainment tax policy. The success or failure of this policy will be determined by the step of implementation. Unfortunately, policy implementation of entertainment taxes in Batu City still faces a problem, that is tax receivable problem. The aims of this research is to explain and analyse policy implementation of entertainment tax collection in Batu City through four important aspects in the policy implementation and analyse the factors exist in these policy implementation. This research uses qualitative method with case study approach. This research focused on (1) policy implementation of entertainment tax collection in Batu City, and (2) factors exist in the policy implementation of entertainment tax collection in Batu City. This research found that policy implementation of entertainment tax collection in Batu City has not been optimal. It’s showed by the increasing of entertainment taxes that fluctuates and the lowest percentages of entertainment tax evenue on the Local Revenue in Batu City. Besides, there are four factors exist in this policy implementation there are communication, resources, disposition/attitudes, and beureaucratic structures. Unfortunatelly only communication factors that support this policy implementation. Keywords: policy implementation, entertainment taxes

Highlights

Policy implementation is one of the important stages in the policy process
Research findings showed that policy implementation of entertainment tax collection in Batu City involved three actors
Local Revenue Officers as the administrative agencies of Local Government in Batu City had the important role in providing public services relating with entertainment tax collection

Summary

Introduction

Policy implementation is one of the important stages in the policy process. According to Noruzi and Irani (2011:2) “Policy implementation is the stage of policy making between the establishment of a policy and the consequences of the policy for the people whom effect. Implementation involves translating the goals and objectives of a policy into an operating, ongoing program”. This stage will determine the success or failure of policy, such as the explanation from Smith and Larimer (2009:157) that “The importance of implementation to policy success or policy failure is intuitively obvious”. It was needed to highlight in the policy process. Nila Kurnia Wati, Andy Fefta Wijaya, Choirul Saleh: Policy Implementation Of The Entertainment Tax

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Conclusion