THE ROLE OF HOTEL TAX FOR INCREASING LOCAL REVENUE IN THE CITY OF YOGYAKARTA

THE ROLE OF HOTEL TAX FOR INCREASING LOCAL REVENUE IN

THE CITY OF YOGYAKARTA

UNDERGRADUATE THESIS

This undergraduate thesis is submitted as one of the requirements to obtain the degree

of Bachelor of Laws at Universitas Muhammadiyah Yogyakarta

By:

NAME : MUHAMMAD MUKHLIS DIAN P

STUDENT NUMBER : 20120610320

FACULTY : LAW

MAJOR : INTERNATIONAL PROGRAM

FOR LAW AND SHARIA

FIELD OF STUDY : ADMINISTRATIVE LAW

FACULTY OF LAW

UNIVERSITAS MUHAMMADIYAH YOGYAKARTA

I hereby declare that the thesis underentitled ‘’

THE ROLE OF HOTEL

TAX FOR INCREASING LOCAL REVENUE IN THE CITY OF

YOGYAKARTA

’’ its content is truly the work of my own and I did

not do

plagiarism or quotation in ways that are inconsistent with the prevailing ethic in the

scientific community. On this statement, I am ready to bear the risk / any sanctions

imposed to me in accordance with applicable regulations. If in the future it is found a

breach of scientific ethics, I am willing to accept sanctions.

Written by

Name

: M.Mukhlis Dian Putra

Student Number

: 20120610320

Faculty

: Law

Major

: International Program for Law and Sharia

University

: UniversitasMuhammadiyah Yogyakarta

“

Indeed, with hardship [will be] ease. So when you have finished [your duties],

then stand up [for worship]. And to your Lord direct

[your] longing.”

(QS. Al-Insyirah,6-8)

“

Started with confidence

Running with full sincerity

Completing with full of happiness

”

This Undergraduate Thesis dedicate to

Allah SWT

Prophet Muhammad SAW

Families:

Beloved Father Jumardi Beloved Mother Halimah,

Beloved Brother Abdul Hamidiyansyah, Beloved Brother Abdul Aziz S, my

Girlfriend Weni Nismoyo

Academics:

Rector of Universitas Muhammadiyah Yogyakarta:

Prof. Dr. Bambang Cipto,M.A.

Dean Faculty of Law:

Dr. Trisno Raharjo, S.H., M.Hum

Lecturers:

Yordan Gunawan, S.H., Int.MBA, H. Nasrullah S.H., S.Ag., MCL., Bagus Sarnawa,

S.H., M.Hum, and for all the lectures of Law Faculty Universitas Muhammadiyah

Yogyakarta.

Organization

AssalamualaikumWr. Wb,

Alhamdulillah, thanks to Allah SWT, Who always give blessing, power and

guidance to finish this undergraduate thesis

with the title ‘’The

Role of Hotel Tax for

Increasing Local Revenue in The City of Yogyakarta”.

Thanks to H. Nasrullah, S.H.,S.Ag.,MCL, as Director of International Program

for Law and Sharia, and all the lecturers of Faculty of Law for the support, effort,

time and patient in transferring the knowledge and wisdom to me during learning

process.

I would like to say thank you to my advisors, H. Nasrullah, S.H.,S.Ag.,MCL,

and Bagus Sarnawa S.H.,M.Hum who always gave me support and guidance to finish

this undergraduate thesis. Thank you so much for your helping me by transferring the

knowledge through this taught journey with patient and wisdom.

friends indeed.

Special thanks to Arif Arahman, Ebi Febriansyah, Boy Endrya N , and Maha

Ghaza Nanda for your support, motivation, knowledge sharing, and suggestion during

final stage of my undergraduate thesis.

Finally, my special thanks are owed to my family, especially my lovely Father

Jumardi, my mother Halimah, my brother Abdul Hamid, Abdul Aziz, and my

girlfriend Weni Nismoyo, Thanks for Prayers, Support, and Everything all of you

have given to me. May Allah SWT bless us all.

I realize there are still some mistakes in this undergraduate thesis. I hope that

this undergraduate thesis could give the benefits to all parties.

APPROVAL PAGE ... ii

VALIDATION PAGE ... iii

DECLARATION AUTHENTICITY OF RESEARCH

... iv

MOTTO PAGE ... v

DEDICATION PAGE ... vi

PREFACE………

...viii

ABSTRACT ... x

TABLE OF CONTENTES ... xi

LIST OF TABLE ... xiii

CHAPTE I: INTRODUCTION ... 1

A. Background ... 1

B. Problem Formulation ... 5

C. Objective of Research... 5

D. Benefits of Research... 6

CHAPTER II: LITERATURE REVIEW ... 7

A. Definition of Tax ... 7

B. Types of Tax ... 10

C. Definition of Hotel ... 19

D. Characteristic of Hotel ... 19

J. Imposition Rates and Collection of Hotel Tax ... 25

K. Tax Period, Current Tax Payable, and Regional Tax Collection ... 26

L. Determination of Hotel Tax ... 28

M. Payment and Hotel Tax Collection ... 30

N. Definition of Local Revenue ... 34

1. Definition of Revenue ... 34

2. Definition of Local Revenue ... 35

3. Types of Local Revenue... 35

CHAPTER III: RESEARCH METHOD ... 38

A. Type of Research ... 38

B. Research Location and Informant ... 38

C. Method of Collecting Data ... 38

D. Method of Data Analysis ... 40

E. Outline ... 40

CHAPTER IV: RESULT AND DISCUSSION ... 41

A. The Role of Hotel Tax for Increasing Local Revenue in The City

of Yogyakarta ... 41

implementation of the regional administration in order to carry out the public services

and to realize the the region's autonomy.Local revenue is revenue from regional taxes,

retribution, the profits of regional company, revenue from other agencies, and

acceptance from local revenue recipient. The higher the role of the local revenue in

regional income, the more successful do the efforts, or the higher the ability of the

region in financing government administration and development.One of the

provisions in the Act No. 28 of 2009 is about Hotel Tax. Hotel Tax is tax on the

services provided by the hotel. Hotel can be defined as a lodging service provider,

such as a motel, an inn, guesthouse, hostel, dormitory that have more than ten rooms.

Initially in Law No. 18 of 1997 hotel tax was combined with restaurant tax by the

name of the hotel and restaurant taxes. However, due to the changes to the law on

regional taxes and levies, the promulgation of Law No. 34 of 2000 and law No. 28 of

2009 about Local Taxes and Retribution, the hotel and restaurant taxes are separated

into two types of taxes

CHAPTER I

INTRODUCTION

A.

Background

Tax is a compulsory contribution to state revenue levied by the

government on

taxpayer’s

income and business profits or value added to the

cost of some goods, services, and transactions. The amount of the collected tax

will determine the revenue of state, either it is used for financing the economic

development of a state or paying routine expenses. According to Law No. 28

Year 2009 on Regional Taxes and Levies, Local Tax is one of the important

sources of local revenue to finance the implementation of the regional

administration in order to carry out the public services and to realize the the

region's autonomy.

Local revenue is revenue from regional taxes, retribution, the profits of

regional company, revenue from other agencies, and acceptance from local

revenue recipient. The higher the role of the local revenue in regional income,

the more successful do the efforts, or the higher the ability of the region in

financing government administration and development.

collect each type of tax and the area of administration of the region either

provincial or district level.

One of the provisions in the Act No. 28 of 2009 is about Hotel Tax.

Hotel Tax is tax on the services provided by the hotel. Hotel can be defined as

a lodging service provider, such as a motel, an inn, guesthouse, hostel,

dormitory that have more than ten rooms.

Initially in Law No. 18 of 1997 hotel tax was combined with restaurant

tax by the name of the hotel and restaurant taxes. However, due to the changes

to the law on regional taxes and levies, the promulgation of Law No. 34 of 2000

and law No. 28 of 2009 about Local Taxes and Retribution, the hotel and

restaurant taxes are separated into two types of taxes. This indicates the

magnitude of the potential existence of the hotel tax in the development of an

area.

that the bigger potency and realization of hotel tax the more effective the role

of hotel tax for increasing local revenue.

1

Hotel sector is a

potential sector in the City Yogyakarta; it is hoped with

a potential resource available, the expected contribution will be given by this

hospitality sector that encourages economic development in the City of

Yogyakarta. It needs to identify the variables related to the effort to enhance

local revenue hotel as well as actions/ efforts which may needed to be done in

order to optimize the potency of hotel tax. Among the policies and strategies

that can be done by the local government to increase local revenue is counting

the potential revenues.

2

Based on the background above, the researcher considers that it is

pertinent to know how the role of the hotel in improving the local revenue.

Thus, writer did a research entitled

“The

Role of Hotel Tax for Increasing Local

Revenue in the City of

Yogyakarta”.

1₁

Suhendi, 2003,”Pengaruh Jumlah Wisatawan Terhadap Pendapatan Asli Daerah

Kota Manado Melalui Pajak Hotel Sebagai Intervening

Variabe”l,http://ejournal.unsrat.ac.id/index.php/jbie/article/download/5651/5183.Acces sed on September 30, 2015 at 13:40 PM.

2 YuniYarti, 2006, “Analisis Potensi, Efektifitas dan Kontibusi Pajak Hotel Terhadap Penerimaan Pajak Daerah”,

B.

Statement of Problem

Based on the problem formulation in advance, the problems that will be

examined in this research are as follow:

1.

What is the role of hotel tax for increasing local revenue in the City of

Yogyakarta?

2.

What are the supporting and obstacle factors of hotel tax collection process

in The City of Yogyakarta?

C.

Objective of Research

This research has the objectives to reveal the data and make accurate

interpretation of the data, so that it will give many benefits for the writer and

also for the readers. Based on those objectives, this research is aimed at:

1.

understanding the importance of hotel tax role in increasing local revenue

in the City of Yogyakarta

2.

analyzing the supporting and obstacle factors of the role of hotel tax in

increasing local revenue in the City of Yogyakarta

3.

giving suggestions on a better role of hotel tax in increasing local revenue

in the City of Yogyakarta

The result of this research is expected to have theoretical and practical

benefits as follow:

a.

Theoretically Benefits.

This research is expected to provide the information, explanation, and

conceptual contribution for the development of Administrative Law in

general for Tax Law.

b.

Practically Benefits.

CHAPTER II

LITERATURE REVIEW

A.

Definition of Tax

Tax is a compulsory contribution to state revenue, levied by the

government on

taxpayer’s

income and business profits or value added to the

cost of some goods, services, and transactions.Based on the Law No 28 of 2007

on the General Provisions and Administration of Taxation Article 1 point 1,tax

is defined as compulsory contribution to the state paid by individuals or legal

entities that are enforceable under the Act, without getting direct benefits and

used by State for maximum benefit and prosperity of the people.

Definitions of tax raised by experts include the following:

1

1.

According to Rochmat Soemitro, taxes are the dues upon the people to the

state treasury under the law (which can be enforced) without getting

reciprocal service which can be shown directly and used to pay for general

expenses. This definition later on has been corrected as: Tax is the

transition of wealth from the people to the state treasury to finance routine

expenditure and its surplus is used for public saving which is become the

main sourcesfor financing public investment;

2.

According to Edwin R.A Seligmen in Essays in Taxation, tax is

compulsory contribution from the person, to the government to defray the

expenses incurred in the common interest of all, without reference to

special benefit conferred;

3.

An other definition given by Ray M. Sommerfeld, M. Herschel Anderson,

& Horace R Brock, according to them tax is a transfer of resources from

the private sector into the government sector, which does not a result of

violations of the law, but shall be carried out. Based on the advance

provisions, without obtaining a direct and proportional, the government can

execute its tasks in running the governance;

4.

Philip E. Taylor, in

The Economic of Public Finance

, defines tax as a

compulsory contribution from the person, to the government to defray the

expenses incurred in the common interest of all, with little reference to

special benefit conferred;

5.

Tax is defined by Hugh Dalton, as a compulsory contribution imposed by

a public authority, irrespective of the exact amount of service rendered to

the taxpayer in return, and not imposed as penalty for any legal offence;

6.

Meanwhile according to Adam Smith, Tax is a compulsory payment levied

From those definitions, it can be concluded that there are five main

element of the tax as follow:

2

1.

Society dues to the state;

2.

Under the Act (which can be enforced) in the sense that although the State

has the right to levy taxes, but its implementation must obtain the consent

of the people through legislation;

3.

Without any reciprocal (achievement) of the State which can be directly

determined in the sense that the counter-performance provided by the

State to its people cannot be linked directly with the amount of tax paid;

4.

Tofinance the general government’s

expenses.

Tax serves as a source of state finance

(budgetair)

but the tax actually

also has a broader function

(regulerend)

in the sense that the tax could be used

as a tool to manage or implement the state policy in the economic and social

field. With the later function, tax is used as a tool to achieve certain goals which

are located outside the financial field, such as to invite the capital investment

from domestic or overseas.The local government may provide some various

easiness of tax facilities to the investors. By the easiness or tax facilities,

accordingly, it will give an allure for the investors to invest their capital in this

area.

3

2_{Adrian Sutedi, Ibid., P. 3.}

B.

Types of Tax

The Clasification of Tax based on the collection institution in Indonesia

may be devided into two namely: Central Tax and Local Tax.

1)

Central Tax

Central Tax is a tax which managed by the Central Government, in this

matter largely managed by the Directorate General of Taxes of The Ministry

of Finance. Central Tax is a tax which determined by central government

based on the laws, and the collection aouthority is performed by central

government and the outcome will be used for developing those area and

financing all the central government expenses. Central tax is collected by

the central government i.e by Department of Finance of Republic of

Indonesia and the outcome will be used for the state necessary needs.

4

All forms of administration which are related to the central tax will be

conducted in Tax Service Office (KPP) or the Counseling and Consultation

Servive Tax Office (KP2KP) in the central office of Directorate General of

Taxes.

The Central Tax managed by the Directorate General of Taxes includes

the following:

5

a. Income Tax (PPh)

4_{Marihot P.Siahaan, 2006,Pajak Daerah & Retribusi Daerah, Jakarta, PT Raja Grafindo} Persada,P. 10.

5_{Directorate General of Taxes,} “_{The Central Tax Managed}”_,

Income Tax is a tax imposed on the legal entities and the in

accordance with the income earned or received within a period of one

year to pay the taxes.

6

It means that all forms of additional economic

capacity, both acquired in Indonesia or from abroad are regarded as

additional functions in terms of wealth, in a form of consumption, or in

any other name. Therefore, the revenues or incomes derived from it, can

be some gifts, honoraria, profits in business, salary, and from other

sources.

b. Value Added Tax (VAT)

Value Added Tax is a tax which imposed upon the consumption of

taxable good and local taxable service (within Indonesian territory), an

individual, companies, as well as the governments which consume the

taxable good or taxable service will be imposed upon the Value Added

Tax. Basically, every goods and sevices are taxeble good or taxeble

serviceexcept otherwise which is determined by the Laws.

c. Sales Tax on Luxury Goods (VAT BM)

In Certain goods that can be classified as luxury goods are not just

charged by the Value Added Tax, but also by Sales Tax on Luxury

Goods (VAT BM). In addition, Value Added Tax charged BM. Taxable

goods are included in the luxury class among other items not included

in the basic needs and goods used for consumption for a given

population. In general, the goods in question are used for production

purposes for the people who earn a high income level. Goods are also

used for consumption as the level of social status in society.

d.

Stamp Duties

Stamp Duty is a tax which imposed upon the documents. For

examples, notarial deed, securities, promissory note, commercial paper,

promissory note, bill in payment and securities in which the load or

nominal amount of money at the top of the range that has been

determined, but adapted to the existing provision.

e.

Land and Buildings Tax (PBB)

since January 1st of 2010, the Rural and Urban Land and Buildings

Tax has being a local tax as long as the local regulation pertaining

to Land and Buildings Tax which is related to the Rural and Urban

has been published, if within period from January 1st of 2010, up

to December 31 of 2013 the Local Regulation have not been

published, then the Rural and Urban Land and Buildings Tax, is still

remain collected by the Central Government. Since January 1st of

2014 Rural and Urban Land and Buildings Tax is a Local Tax. For

the plantation of Land and Buildings Tax, forestry, and mining is

still remain as the Central Tax.

7

2)

Local Tax

Local Tax is a tax which managed by the local government whether at

Province and Region/City. Local Tax is a compulsory contribution which

is conducted by the local government and imposed upon the individual

persons or legal entities without getting reciprocal in directly; it can be

forced by the applicable laws.

8

The collection of local tax is conducted by the local government and

local revenue will be used for financing the local expenses in conducting

the government and development in this area.

9

All the forms of local tax administration may be conduct in the Local

Revenue Office or Local Tax Office or in other office which supervised

under the local government.

7_{Directorate General of Taxes,}“_{Preparation of Phases Transfer of Land and} Buildings Tax Rural and Urban as the Local Tax” ,

http://www.pajak.go.id/content/belajar-pajak?lang=idacessed on September 30, 2015 at 10:42 AM.

The Tax are collected by the Local Government whether at Province or

Region/City as follows:

10

a.

The Province Tax consist of:

1)

Motor Vehicle Tax

Motor Vehicle Tax is a tax upon the ownership of motor

vehicle. The

motor vehicle is all a wheeled vehicle which is used

in all kinds of roads, and are driven by technical equipment in the

form of engine or other equipment that serves to transform a

certain energy resources become dynamic which concerned with

the motor vehicle, including heavy equipment and large

equipment which is in operation using the wheels, engine and they

are not attached in permanently included also the motor vehicle

which is operated in the water.

2)

Tax of Transfer Vehicle Ownership

Transfer Vehicle Ownership Tax is a tax upon the ownership

transfer of the motor vehicles as the agreement result between two

parties or unilateral deed or because of sale and purchase, swap,

grant, inheritance, or revenue into business entity.

3)

Motor Vehicle Fuel Tax

Motor Vehicle Fuel Tax is a tax upon the use of fuel for

vehicles. The motor vehicle fuel is all kinds of a liquid fuel or gases

that is used for motor vehicles.

4)

Surface Water Tax

The surface Water Tax is water tax upon the takes and / or on

the utilization of surface water. Surface water is all water that are

found on the land surface excluding sea water, both located on sea

and land.

5)

Cigarette Tax

Cigarette Tax is the collection upon the cigarette excise which

is collected by the government.

b.

The Region /City Tax Consist of:

1)

Hotel Tax

Hotel Tax is a tax upon the services which is provided by the

hotel. The hotel providers lodging services, resting including other

related services with paid the admission, motels, lean-tourism,

homeless tourism, hostel, lodging house, also boarding house with

the number of rooms are more than ten.

2)

Restaurant Tax

drink with levied the payment, including bistro, cafeteria, canteen, small

shop, bar, and the like including food service / catering.

3)

Entertainment Tax

The entertainment taxis a tax upon the entertainment organizer.

The Entertainment is all kinds of spectacles, performances, games, and

/ or the hustles that are enjoyed and levied by the payment

4)

Advertisement Tax

Advertisement Tax is a tax upon the advertising organizer. The

advertisement is goods, tool, performance or the media in the form and

shades manifold designed for the introducing commercial purposes,

recommending, promoting, or to attracting the public attention upon

some good, service, individual, or entity, which can be seen, be read, be

hear, be feel, and or be enjoyed by the public.

5)

Street Lighting Tax

Street lighting tax is a tax upon the use of electric power; either

produced by its own or obtained from other sources.

6)

Nonmetallic Mineral and Basement Tax

7)

Parking Tax

Parking tax is a tax upon the organizer of a parking lot outside

of the road; either it’s provided

by pertaining to the principal of

business, including the provider of the place of day care motor vehicles.

Parking is the condition of a movable vehicle which is not temporary.

8)

Groundwater Tax

Ground water tax is a tax upon collection and / or the utilization

of ground water. Groundwater is water that is found in land strata or

rock below the ground level.

9)

Swallow’s Nests Tax

Swallow’s Nests Tax

is tax upon collection and / or operation

swallow nest activities. Swallow is fauna which is included in the

general

of

collocalia,

namely

collocaliafuchliaphaga,

collocaliamaxina, collocaliaesculanta,

and

collocalialinchi.

10)

Rural and Urban Land and Buildings Tax

region/city area. Building is the construction technique that is planted or

attached in permanently upon the land, ground water or sea water.

11)

Duty on Acquisition of Land and Buildings

Land and Buildings Title Acquisition Duty is a tax on the

acquisition right over the land and/or buildings. The acquisition of rights

upon the land and/or buildings is the legal action that is acquired the

rights upon the land and/or buildings by private persons or entities.

Rights over land and/or buildings are land rights, including the

management right, also the buildings upon it, as mentioned by the land

and buildings legislation sector.

C.

Definition of Hotel

According to The American Hotel and Motel Association (AHMA)

hotel is a building managed commercially by giving lodging facilities to the

public with the following facilities: food and drink service, room service,

luggage service, washing clothes and can use the facilities / furnishings and

enjoy the decorations in it.

D.

Characteristics of Hotel

1.

The hotel industry is relatively capital-intensive industries and

labor-intensive, which means in its management it requires large capital and

workforce.

2.

Influenced by the state and changes in economic, political, social, cultural,

and security where the hotel is located.

3.

Produces and markets its products in conjunction with the place where its

services produced.

4.

Operates 24 hours a day, without any days off in hotel services to customers

and society in general.

5.

Treat the customer as king but also treat the customer as a partner in the

business because the hotel services are highly dependent on the number of

customers who use the hotel facilities.

Hotel products have three special characteristics, namely:

1.

Tangible products (tangible), products which are real, among others,

rooms, food, drinks.

2.

Intangible (intangible), swimming pool, etc. Products that are not real, such

as hospitality, comfort, safety, etc

The hotel business has a purpose to benefit optimally through fulfilling

the needs and desires of guests (guest need and wants). Guest satisfaction was

subjected ministry to establish a good image and guaranteeing the long-term

presence in the hotel.

E.

Classification of Hotel

Determination of the type of hotel is inseparable from the customer's

needs and the distinctive characteristics or properties owned by the hotels. It

can be classified based on the location where the hotel was built. Here are the

hotel classifications;

1)

City Hotel

Hotels are located in urban areas, and usually reserved for people

who intend to stay a while (in the short term). City Hotel is also known as

a transit hotel because usually occupied by business people who take

advantage of business facilities and services provided by the hotel.

2)

Residential Hotel

3)

Resort Hotel

Hotel located in mountain areas (mountain hotel) or at the beach

(beach hotel), at the edge of the lake or on the banks of the river flow. Hotel

like this is especially designed for families who want to take rest on holidays

or for those who want to relax.

4)

Motel

This Hotel is located in the outskirts or along the highway linking

the city with other major cities, or on the edge of the highway near the gate

or large town limits. The hotel is intended as a temporary resting place for

those who travel by public transport or by their own car. Therefore, the

hotel provides garage facilities for cars.

F.

Definition of Hotel Tax

Hotel tax is a tax on hotel services. Taxation of the hotel does not

absolutely exist in all districts/ cities in Indonesia. This relates to the authority

given to the district/ city to wear or not to wear a type of tax district/ city.

Therefore, to be levied at a district/ city, the government should first publish

local regulations on the hotel tax.

11

11 Directorate General of Taxes, “The Central Tax Managed”,

In the hotel tax collections there are some of the terminologies needed

to know. Those terminologies are:

1.

Hotel is a building specifically designed for people to stay/ break, get

services, or other facilities with free of charge, including other buildings

integrated, managed and owned by the same party, except by shops and

offices.

2.

House Inn or Home stay is form of accommodation and classification of

any and facilities used to stay and rented out to the public.

3.

Hotelier is a private person or entity in any form within the company or the

job of doing business in the field of lodging services.

4.

Payment is the amount received or should have received in return for the

delivery of goods or services as payment to the hotel owners.

5.

Bon sales (bill) is proof of payment, as well as evidence of tax collection,

which is made by the taxpayer at the time of payment for services or place

of use of the rooms as well as other supporting facilities to the subject of

taxes.

Tax collections in Indonesia today are based on a legal basis. Here are

the legal basses of the hotel tax:

1.

Law No. 28 of 2009 which is an amendment to Law No. 34 of 2000 on

Local Taxes and Levies.

3.

Decision regent / mayor governing the tax as a hotel rules implementing

local regulations on the hotel tax in the district / city in question.

In doing tax levy on the Hotel Tax, there are taxpayer, the taxpayer and

the tax object. According to the Yogyakarta Regional Regulation No. 1 of 2011

which became the subject of hotel tax are individuals or entities that make

payments on the hotel services. Simply the subjects of taxation are consumers

’

enjoyment and payment for services provided by the hotelier. Meanwhile the

taxpayer is hotelier, which the individual or entity in any form within the

company or the job of doing business in the field of lodging services.

G.

Object of Hotel Tax

Object hotel tax is a service provided by the hotel with payment,

including sports and entertainment facilities such as;

2)

Services of Apartments.

3)

Services Shelter in Educations or Religious Center.

4)

Services shelter in Hospitals.

H.

Subject of Hotel Tax

Subjects of Hotel Tax are individuals or entities that make payment to

individuals or entities that seek hotel. In this case, the subject of the tax is that

consumers enjoy and pay for services provided by the hotel.

12

I.

Tax Rate

Hotel tax rates set at 10% (ten percent). The principal number of Hotel

Tax payable is calculated by multiplying the tax rate and the tax base hotel.

J.

Imposition Rates and Collection Hotel Tax

Payment is the amount of money that must be paid by the taxpayer to

the taxpayer for the sale price the amount of money paid or replacement. It

should be charged the taxpayer as the exchange on the use of services of lodging

and support facilities including also all additional to whatever name is also done

with regards to the business hotels, Hotel Tax rate is set at a maximum of 10%.

It is intended to provide flexibility to the district/ city governments separately

set tax rates that are considered in accordance with the conditions of each

12“Anonym, _{Definition of Hotel Tax}”_,

district/ city. Thus, each district/ city is given the authority to set tax rates that

may be different with other district/ city, provided that no more than 10%.

The amount of hotel tax payable is calculated by multiplying basic tax

rate and the tax base. In general the hotel can do tax calculation by the following

formula:

Tax Payable = Tax Rate x Basic tax

= Tax Rate x amount of payments made to the hotel

=

K.

Tax Period, Fiscal year, Current Tax Payable, and Regional Tax Collection

In the hotel tax, the tax period is a period of time equal to the duration

of one month or other period specified by the decision of the regent/ mayor. In

terms of the tax period, half month is counted as one full month. Tax year is the

period of the duration of one year.

Withholding tax is a hotel tax that must be paid by the taxpayer at a

time, in a tax period, or in the tax year in accordance with the provisions of the

area of hotel tax set by local government district/ municipality. Tax payable in

a period when the tax is determined by the state, which is in the event of

payment services or lodging at a hotel or inn or home stay.

Every hotelier who becomes taxpayer to charge a hotel tax payments

from consumers who use the services of the hotel should use a bill of sale or

sales note or memorandum order (bill), unless stipulated otherwise by the

regent/ mayor. The sales bon usage is the use of a cash register as proof of

payment. In bon sales, it must at least include a note about the kinds of rooms

occupied, length of stay and the facilities, the hotel used. Bon sales must include

the name and address of the business, printed with a serial number and use given

in accordance with the serial number. Bon sales must be submitted to the

taxpayer as proof of taxation when the taxpayer filed the amount to be paid. In

addition to the benefit of supervision on the circulation of business, taxpayer is

also intended as a material to promote awareness about the hotel tax to the

public as the subject of taxes. Copies of the memorandum of orders that are

already in use should be kept by the taxpayer in a given period of time

corresponding local regulations or decisions of regents / mayors, for example,

within a year, as evidence in making tax returns area.

Taxpayers are required to use bill of sale, but does not use the sales bon

subject to administrative sanctions such as fines of 2% per month of the tax

base.

were not validated using administrative sanction, usually a fine of 2% per

month of the tax base.

L.

Determination of Hotel Tax

Hotel tax collection may not be combined. It means the whole process

of tax collection hotel cannot be handed over to a third party in the process of

tax collection, among others: the printing of tax forms, sending letters to the

taxpayer, or the collection of data objects and subject to tax. Activities which

cannot be undertaken in cooperation with a third party is the activity of the

calculation of tax payable, tax payment supervision and tax collection.

Every hotelier (the taxpayer) must calculate, calculate, and report on

his/her own hotel taxes owed by using SPTPD (Regional Income Tax). This

provisions on how hotel tax collection system is basically a system of

self-assessment; the taxpayer is given full trust to compute, calculate, and report on

his/her own pay taxes.

Based on notification letter of local taxes(SPTPD) submitted by the

taxpayer, then data collection is done by the Department of Revenue officials,

regents / mayors or officials appointed by the regent / mayor establishes hotel

taxes owed to curb tax assessment letter (SKPD). Tax assessment letter (SKPD)

must be repaid by the taxpayer no later than thirty days from receipt of SKPD

by the taxpayer or any other time period specified by the regent or mayor. If

after the appointed schedule is over, the taxpayer is subject to administrative

sanctions in the form of an interest rate of 2% per month and charged with

issuing the Regional Tax Collection (STPD).

Within five years after the tax becomes due, regent / mayor can issue a

tax assessment letter Regions underpayment (SKPDKB), Regional Tax

Assessment Letter Nil (SKPDN). Tax assessments issued by examination of

notification letter of local taxes (SPTPD) submitted by the taxpayer. The

issuance of this tax assessment is given to provide legal certainty whether the

calculation and payment of tax reported by the taxpayer in notification letter of

local taxes(SPTPD) has complied with the laws and regulations of local taxes

or not.

can also be issued to taxpayers whose tax determination made by the regent /

mayor.

M.

Payment and Hotel Tax Collection

1.

Payment of Hotel Tax

Hotel taxes are paid within specified period of local regulations,

like no later than the 15th of the following month of the tax period after the

expiration of the tax owed. Determination of the due date of payment and

remittance of hotel tax is set by the regent / mayor. If the taxpayer is

published notice of tax underpayment assessment (SKPDKB), notice of

local tax collection (STPD), Decree Correction, Decree Objection and

Appeal Decision which causes the amount of tax to be paid increases, taxes

must be paid no later than one month from the date of issuance.

Taxes owed payment made to the local treasury, bank, or other

place designated by the regent / mayor at the time determined in

the

local

work unit (SKPD), notice of tax underpayment assessment (SKPDKB) and

notice of local tax collection (STPD). If the tax payment is done in other

places designated, the proceeds of the tax shall be paid to the local treasury

at least 1 x 24 hours or within the time specified by the regent / mayor. If

the payment due date on a holiday, the payment is made on the next

business day.

payments must be made at the same time or in full. To taxpayers who pay

taxes are given proof of tax payments and recorded in the receipt book.

This should be done by the officer where the tax payment for the

administration and supervision of tax revenue. Thus, the tax payment will

be easily monitored by officers Regional Revenue Office. Form, content,

size receipt book, and proof of payment of taxes are stipulated by the

decision

of

the

regent

/

mayor.

In certain circumstances, the regent / mayor or a designated officer may

grant approval to the taxpayer to repay the outstanding nature of hotel tax

payment within a certain time after fulfilling the requirements determined.

Granting approval to the payment of taxes granted at the request of the

taxpayer. Installment payment of tax due to be carried out regularly and

successively with bears interest at two percent a month of the amount of

tax not paid or underpaid. In addition to approving the payment of taxes in

installments, regent / mayor or a designated officer may grant approval to

the taxpayer to defer tax payments granted at the request of the taxpayer,

with bear interest at 2% per month of the amount of tax not paid or

underpaid. Requirements to be able to pay in installments or defer payment

of taxes as well as the manner of payment of installments are set by the

decision of the regent / mayor.

area if at the same time a taxpayer has a tax debt and debt / civil liability to

other creditors, while the taxpayer is unable to pay all its debts to be

declared bankrupt .

In addition, certain conditions performance regents / mayors can

collect taxes without waiting for the hotel tax payment deadline is set by

the regent / mayor ended. This is known as tax collection and at the same

instant. Tax collection is done by letter forced and tax collection and at the

same instant in the collection of hotel tax is done in accordance with the

General Provisions Local Tax.

N.

Definition of Local Revenue

1.

Definition of Revenue

Revenue is an important thing from the financial statements and has a

\ diverse use for various purposes. The use of information is the most

important income for the purpose of decision-making, and usually as a

measure of the success of a organization or institution in managing its

resources.

13

13 _{Sony Kurniawan., S.H,} “_{Definiiton of Local}

2.

Definition of Local Revenue

Local revenue is the revenue earned from local revenue sources and

managed by the local government and local revenue could also be

interpreted as the income derived by the local government and obtained

from the revenue potential in the area. In other words, local revenue is the

income received by the local government for any source, and the potential

that exists in the area.

14

Definition of Local Revenue by experts include the following:

a. According to Warsito Local Revenue "Revenue (PAD) is a source of

income and is collected solely by the local government. Source PAD

consists of: local taxes, local retribution, profits from locally-owned

enterprises (enterprises), and other local revenues legitimate ".

b. According to Herlina Rahman source revenue Represents regional

income sourced from the local tax, the result of distribution of the wealth

management area that is separated and other local revenue valid in tapping

funds in the implementation of decentralization as the embodiment of the

principle of decentralization.

3.

Types of Local Revenue

14 _{Nanang Budias,} “S_{ources of Local Revenue}”_,

According to Law No. 34 of 2004 on The Balance State Finances

Between The Central Government and Local Government, Local Revenue is

divided into 3 namely:

15

1)

Local revenue

a.

Results of the local tax are decisions.

According to rules established by the region for the finance, the

household is regarded as a public entity. Local tax is levied by

the local governments whose results are used for public

spending and its services.

b.

The levies have been validated as payment of usage or for

obtaining services or for obtaining employment services,

businesses or local government property concerned. Levies has

the properties that its implementation is economical, there is a

direct payment even have to meet the requirements of the

formal and material, but there are alternatives for those who do

not pay; the charges that are budget not prominent in certain

cases levies are refund and issued by local governments to meet

the demand of the community members.

c.

Results of the company-owned local and regional wealth

management results were separated. The results of companies

15 _{Muhaidir Ashar,S.H,} “_{Types of Local Revenue}”_,

belonging to the area are the local revenue of the net profits of

regional companies. The revenues are in the form of funding

local development and a section for regional budget paid into

the local treasury, good company separated areas, in

accordance with the motive establishment and management.

The nature of the local company is a unit of production that is

added to revenues, provides services, organizes public, and

develops the regional economy.

d.

Other revenues are areas of legitimate revenues that are not

included in the types of local taxes, retribution area, revenue

offices. Other legitimate business area has properties that

opener for local governments to carry out activities that

produce either material in the activity aims to support, paving,

or establish a regional policy sector in specific fields.

2)

The balance of funds obtained through the local revenues from

property tax revenues both from rural, urban, mining and natural

resources as well as fees for acquisition of land and buildings.

Equalization fund consists of revenue-sharing, general allocation

funds, and special allocation funds.

CHAPTER III

RESEARCH METHOD

A.

Type of Research

This research is normative and empirical research. In this research, the

researcher elaborates the concept and principles of library based method. The

data are collected from library. The library results are supported by the data

taken from the field by means of observation and interview with the

knowledgeble informant.

B.

Research Location and Informant/ Respondent

This research was conducted in the City of Yogyakarta exactly at The

Local Tax and Financial Management Agency of the City of Yogyakarta

(DPDPK) and the informant in this research was the head of DPDPK who gave

the infomations or data related to the problems discussed.

C.

Method of Collecting Data

The data were collected from the sources which are classified into two

categories:

reading materials. The secondary data is classified into three legal materials. They

are:

1.

Primary legal materials. They are the legal materials which related to the issue

of Laws:

a. Law No 34 of 2000 as amanded by the Law No 28 of 2009 on Local Tax

andRetribution;

b. Law No 23 of 2014 on Local Government;

c. Law No 33 of 2004 on Finance Balancing between Central and Local

Government;

d. Law No 7 of 1983 on Income Tax;

e . Law No 28 of 2009 on Local Tax and Retributions

2.

Secondary Legal Materials. It consists of the books or literatures, scientific

journals, papers, and articles relating to the issue of this research.

The researcher used qualitative method that produces descriptive data in form of

words written or spoken of the people and behaviors that can be observed. This research

uses open interviews to examine and understand the attitude, view, feelings, and behaviors

of individuals or groups of people and naturalistic approaches to search and find the

meaning or understanding of phenomena in particular contextual setting.

1

A.

Outlines

In this undergraduate thesis the researcher elaborates the topic systematically by

deviding it into five chapters. Chapter one: introduction, in this chapter the researcher

elaborates the general matter, such as: background, problem formulation, research

objective, research benefits, and outlines.

Chapter two is literature review which provides each variable on this undergraduate

thesis. They are: The Definition of Tax, Types of Tax, Definition of Hotel, Characteristic

of Hotel, Classification of Hotel, Definition of Hotel Tax, Object of Hotel Tax, Subject of

Hotel Tax, Tax Rate, Imposition Rates and Collection of Hotel Tax, Tax Period, Current

Tax Payable, and Regional Tax Collection, Determination of Hotel Tax, Payment and

Hotel Tax Collection, and Definition of Local Revenue.

The next chapter is Research Methodology, In this chapter, the researcher

elaborates type of research, research location and informan, method of collecting data and

method of data analysis.

result of the research and analysis of the process of what role does hotel tax play in

increasing Local Revenue in The City of Yogyakarta and what supporting and obstacles

factors are there during hotel tax collection process.

RESULTS AND DISCUSSIONS

A.

The Role of Hotel Tax for Increasing Local Revenue in The City of Yogyakarta

Based on the results of interviews with the head of Local Tax division of DPDPK

of the City of Yogyakarta Tugiyarta, SIP., M.Si, it was obtained that the source of local

revenues is derived from four sources namely:

1.

Local Tax

2.

Levy/ Retribution

3.

The results of the separated wealth of the region

4.

Other Legitimate sources of revenues

Among the four sources of local revenue above, the Hotel Tax have played main

role in increasing the revenue in the City of Yogyakarta. It had been in the first position

since last 5 years in increasing the revenue of Yogyakarta City.

Mr RM Kisbiyantoro,.SH, the Head of Section of Registration and Document

section of DPDPK of the City of Yogyakarta says that the growth of Local Revenue from

hotel sector in Yogyakarta is due to increasing of the number of hotels of their every

classifications as seen in the table below:

4.1 Number of Hotel in 2011-2015

Yogyakarta is increasing every year, for example, the number of 5 stars hotel in Yogyakarta

was only 2 in 2011, then it increased into 4 in 2012, and 8 in 2013, and that number increased

again in 2014 into 10 and lately increased to 14 in 2015.

The impact of the increasing hotel was the realizations of hotel tax which was also

significant during the period of 2010 to 2014. The realization of local taxes especially Hotel

Tax has increased and became the first position of contributors to the local revenues in the

City of Yogyakarta as shows in the following table:

4.2. Realization of Local Tax during the Period 2010-2014

(source:

Financial and Management Agency of the city of Yogyakarta, 2015)

Type of

Hotel

year

(Number of Hotel)

2011

2012

2013

2014

2015

Melati 1

200

345

545

779

1434

Melati 2

46

101

-

124

236

Melati 3

35

55

-

79

134

Melati 4

-

-

-

-

-

Melati 5

-

-

-

-

-

Bintang 1

6

7

13

23

33

Bintang 2

3

6

9

14

20

Bintang 3

6

11

26

41

60

Bintang 4

4

12

20

24

30

Bintang 5

2

4

8

10

14

TOTAL

302

541

621

1094

1752

The table above shows the realization of Local Tax continue increasing from year 2010-2014

with an increase of 8.91%, 67.65%, 189.07%, 216.97% with average growth of 120.65%.

The sources of local revenues derived from local taxes such as hotel tax, restaurant tax

and other local taxes, local taxes become one of the dominant source of local revenue to

increasing revenue in the city of Yogyakarta. It can be seen from the following table:

-RestaurantTax

-_{Entertaiment tax}

-Adverstiment taz

-street lighting taz

-parking tax

-ground water tax

-swallow nets tax

-land & building

tax

-duty on

acquisition of

land & building

The Table above indicates that the highest percentage of Local Tax is Hotel Tax

with a percentage of 43%, 42%, 31%. 27%, 30% as the source of local revenue from the

year 2010-2014.

B.

The Supporting and Obstacles Factors of Hotel Tax Collection Process in The City of

Yogyakarta

Some of the important factors related to the hotel tax collection process are

supporting and obstacles factors. The Supporting factors in Hotel Tax collection process in

the City of Yogyakarta, namely:

1.

The Number of Hotel

2.

The Number of Tourist

Descriptions 2010 2011 2012 2013 2014

Local Tax

-Hotel Tax

-RestaurantTax

-_{Entertainment tax}

-Adverstiment tax

-street lighting tax

-parking tax

-ground water tax

-swallow nets tax

-land & building tax

-duty on acquisition of land

online or directly

4.

The sufficient facilities and infrastructure such as computers to manage data from

the collection of Hotel Tax and others

Among four factors above, the factor that most support is the awareness of

taxpayer. If the taxpayer has not been optimal in implementing their obligations, the target

of hotel tax revenue can not be reached. The awareness of taxpayers in the City of

Yogyakarta is optimal, however there are some jasmine class hotels which still have less

awareness in paying taxes every month according to the Head of Section of Registration

and Document section of DPDPK of the City of Yogyakarta

In addition, there are some obstacle factors in the collection process of Hotel Tax

such as:

1.

The lack of awareness of jasmine-class hotel taxpayers in particular, because the

owners of the jasmine-class hotel say the Hotel Tax is very burdening.

2.

Internal factors such as limited of human resources (HR) due to the moratorium

of civil servants has impact the shortage of personnel for the relevant institutions.

Normally requires 86 people but now there are only 72 people.

3.

To issue online hotel tax payment, the factor that greatly inhibit the problem is the

system or unstable internet connection, it makes the apparatus or the tax officer

difficult to collect data online hotel tax payment..

CONCLUSIONS AND SUGGESTIONS

A.

Conclusions

1.

The conclusion from the Research is that the Hotel Tax has high contribution

compare to other Local Taxes in increasing Local Revenue in The City of Yogyakarta, It

is evident from the last five years the hotel tax has been the biggest contribution in

increasing local revenues in Yogyakarta.

2.

Within the Collection Process of Hotel Tax in The City of Yogyakarta, it also has

the supporting and obstacles factors of hotel tax. The most influential factors are from

internal for example limited human resources due to the moratorium of civil servants, but

for the supporting factor has been support in collecting hotel tax.

B.

Suggestion

Based on the results of the research, the author try to deliver some suggestions for

consideration, including:

1.

Taxpayers, whether individuals or entities need to increase knowledge and raise

awareness in paying taxes on his efforts to right time, especially in paying Hotel Tax.

2.

Tax Agency of Yogyakarta is expected to be much better in caring out properly and

correctly the obligation of taxation.

REFERENCES

A.

Books

Andrian Sutedi, 2011,

Hukum Pajak

, Jakarta, Sinar Grafika.

Early Suandy, 2002,

Hukum Pajak

,

,

Jakarta, Salemba Empat.

Ida Zuraida, 2012,

Teknik Penyusunan Peraturan Daerah

, Pajak Daerah dan

Retribusi Daerah, Jakarta, Sinar Grafika.

Marihot P.Siahaan, 2006,

Pajak Daerah & Retribusi Daerah

, Jakarta, PT Raja

Grafindo Persada.

Rochmat Soemitro, 1991,

Pajak Ditinjau dari Segi Hukum

, Bandung, Eresco.

Rochmat Soemitro, 1997,

Pengantar Singkat Hukum Pajak,

Bandung, Eresco.

R. Santoso Brotodiharjo, 1995,

Ilmu Hukum Pajak,

Bandung,

Eresco.

Moleong, Lexy J, 2013,

Metedologi Penelitian Kualitatif,

Bandung

PT Remaja

Rosdakar

ya

.

B.

Legislations

Law No 34 of 2000 as amanded by the Law No 28 of 2009 on Regional Tax

andRetribution.

Law No28 of 2007 on GeneralProvision and TaxationAdministration.

Law No 33 of 2004 on Finance Balancing Between Central and Local

Government.

Law No23 of 2004 on Local Government.

C.

Internet Acessed/ Trusted Internet Sources

Suhendi, 2003,

“

Pengaruh Jumlah Wisatawan Terhadap Pendapatan Asli

Daerah Kota Manado Melalui Pajak Hotel Sebagai Intervening Variabe

”

l

,

accessed from

http://ejournal.unsrat.ac.id/index.php/jbie/article/download/5651/5183

. on

September 30, 2015 at 13:40 PM.

YuniYarti, 2006,

“

Analisis Potensi, Efektifitas dan Kontibusi Pajak Hotel

Terhadap Penerimaan Pajak Daerah

”

, accessed from

http://eprints.undip.ac.id/29396/1/JURNAL_.php/jbie/article/download/5654

1/51745. on September 30, 2015 at 13:42PM.

Sony Kurniawan.,

“

Definiiton of Local Revenue

”

,

accessed from

http;//sonnylazio.blogspot.co.id/2012/06/pengertian-dam-sumber-sumber-pendapatan.html on 12 November 2015, at 13.30 PM.

Nanang Budias,

“

Sources of Local Revenue

”

,

accessed from

http;//nanangbudias.blogspot.co.id/2013/02/sumber-sumber-pendapatan-asli-daerah.html, on 11 November 2015, at 18.08 PM.

Directorate General of Taxes,

Preparation of Phases Transfer of Land and

Buildings Tax Rural and Urban as the Local Tax

, acessed

from

PERATURAN DAERAH KOTA YOGYAKARTA

NOMOR 1 TAHUN 2011

TENTANG

PAJAK DAERAH

DENGAN RAHMAT TUHAN YANG MAHA ESA

WALIKOTA YOGYAKARTA,

Menimbang : a. bahwa pajak daerah merupakan salah satu sumber pendapatan daerah yang

penting guna membiayai pelaksanaan pemerintahan daerah dalam rangka melaksanakan pelayanan kepada masyarakat serta mewujudkan kemandirian daerah;

b. bahwa dengan berlakunya Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, maka beberapa peraturan daerah yang mengatur pajak daerah di Kota Yoyakarta sudah tidak sesuai lagi;

c. bahwa berdasarkan pertimbangan sebagaimana dimaksud dalam huruf a dan huruf b di atas, maka perlu membentuk Peraturan Daerah tentang Pajak Daerah;

Mengingat : 1. Undang-Undang Nomor 16 Tahun 1950 tentang Pembentukan Daerah-daerah

Kota Besar Dalam Lingkungan Propinsi Jawa Timur, Jawa Tengah, Jawa Barat dan Dalam Daerah Istimewa Yogyakarta (Lembaran Negara Republik Indonesia Tahun 1955 Nomor 53, Tambahan Lembaran Negara Republik Indonesia Nomor 859);

2. Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum Tata Cara Perpajakan (Lembaran Negara Republik Indonesia Tahun 1983 Nomor 49, Tambahan Lembaran Negara Republik Indonesia Nomor 3262) sebagaimana telah diubah beberapa kali terakhir dengan Undang-Undang Nomor 16 Tahun 2000 (Lembaran Negara Republik Indonesia Tahun 2000 Nomor 126, Tambahan Lembaran Negara Republik Indonesia Nomor 3984);

3. Undang-Undang Nomor 19 Tahun 1997 tentang Penagihan Pajak Dengan Surat Paksa (Lembaran Negara Republik Indonesia Tahun 1997 Nomor 42, Tambahan Lembaran Negara Republik Indonesia Nomor 3686) sebagaimana telah diubah dengan Undang-Undang Nomor 19 Tahun 2000 (Lembaran Negara Republik Indonesia Tahun 2000 Nomor 129, Tambahan Lembaran Negara Republik Indonesia Nomor 3987);

4. Undang-Undang Nomor 28 Tahun 1999 tentang Penyelenggaraan Negara Yang Bersih dan Bebas dari Korupsi, Kolusi dan Nepotisme (Lembaran Negara Republik Indonesia Tahun 1999 Nomor 75, Tambahan Lembaran Negara Republik Indonesia Nomor 3851);

tentang Pemerintahan Daerah (Lembaran Negara Republik Indonesia Tahun 2008 Nomor 59, Tambahan Lembaran Negara Republik Indonesia Nomor 4844);

7. Undang-Undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Pemerintahan Daerah (Lembaran Negara Republik Indonesia Tahun 2004 Nomor 126, Tambahan Lembaran Negara Republik Indonesia Nomor 4438);

8. Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 130, Tambahan Lembaran Negara Republik Indonesia Nomor 5049);

9. Peraturan Pemerintah Nomor 58 Tahun 2005 tentang Pengelolaan Keuangan Daerah (Lembaran Negara Republik Indonesia Tahun 2005 Nomor 140, Tambahan Lembaran Negara Republik Indonesia Nomor 4578);

10. Peraturan Pemerintah Nomor 69 Tahun 2010 tentang Tatacara Pemberian dan Pemanfaatan Insentif Pemungutan Pajak Daerah dan Retribusi Daerah (Lembaran Negara Republik Indonesia Tahun 2010 Nomor 119, Tambahan Lembaran Negara Republik Indonesia Nomor 5161);

11. Peraturan Pemerintah Nomor 91 Tahun 2010 tentang Jenis Pajak Daerah yang dipungut Berdasarkan Penetapan Kepala Daerah atau Dibayar Sendiri Oleh Wajib Pajak (Lembaran Negara Republik Indonesia Tahun 2010 Nomor 153, Tambahan Lembaran Negara Republik Indonesia Nomor 5179)

12. Peraturan Menteri Keuangan Nomor 11/PMK.07/2010 tentang Tatacara Pengenaan Sanksi Terhadap Pelanggaran Ketentuan di Bidang Pajak Daerah (Berita Negara Republik Indonesia Tahun 2010 Nomor 28);

13. Peraturan Daerah Kotamadya Daerah Tingkat II Yogyakarta Nomor 2 Tahun 1988 tentang Penyidik Pegawai Negeri Sipil di Lingkungan Pemerintah Kotamadya Daerah Tingkat II Yogyakarta (Lembaran Daerah Kotamadya Daerah Tingkat II Yogyakarta Tahun 1988 Nomor 12 Seri C);

14. Peraturan Daerah Kota Yogyakarta Nomor 4 Tahun 2007 tentang Pokok-pokok Pengelolaan Keuangan Daerah (Lembaran Daerah Kota Yogyakarta Tahun 2007 Nomor 51,Seri D) ;

15. Peraturan Daerah Kota Yogyakarta Nomor 3 Tahun 2008 tentang Urusan Pemerintahan Daerah (Lembaran Daerah Kota Yogyakarta Tahun 2008 Nomor 21 Seri D);

Dengan Persetujuan Bersama

DEWAN PERWAKILAN RAKYAT DAERAH KOTA YOGYAKARTA

dan

WALIKOTA YOGYAKARTA

MEMUTUSKAN :

1. Daerah adalah Kota Yogyakarta.

2. Pemerintah Daerah adalah Walikota dan perangkat daerah sebagai unsur penyelenggara pemerintahan daerah.

3. Walikota adalah Walikota Yogyakarta.

4. Pejabat adalah pegawai yang diberi tugas tertentu di bidang perpajakan daerah sesuai dengan peraturan perundang-undangan.

5. Pajak Daerah yang selanjutnya disebut Pajak adalah kontribusi wajib kepada Daerah yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan peraturan perundang-undangan yang berlaku, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan Daerah bagi sebesar-besarnya kemakmuran rakyat.

6. Badan adalah sekumpulan orang dan/atau modal yang merupakan kesatuan, baik yang melakukan usaha maupun yang tidak melakukan usaha yang meliputi perseroan terbatas, perseroan komanditer, perseroan lainnya, Badan Usaha Milik Negara (BUMN), atau Badan Usaha Milik Daerah (BUMD) dengan nama dan dalam bentuk apapun, firma, kongsi, koperasi, dana pensiun, persekutuan, perkumpulan, yayasan, organisasi massa, organisasi sosial politik, atau organisasi lainnya, lembaga dan bentuk badan lainnya termasuk kontrak investasi kolektif dan bentuk usaha tetap.

7. Pajak Hotel adalah pajak atas pelayanan yang disediakan oleh hotel.

8. Hotel adalah fasilitas penyedia jasa penginapan/peristirahatan termasuk jasa terkait lainnya dengan dipungut bayaran, yang mencakup juga motel, losmen, gubuk pariwisata, wisma pariwisata, pesanggrahan, rumah penginapan dan sejenisnya, serta rumah kos dengan jumlah kamar lebih dari 10 (sepuluh).

9. Pajak Restoran adalah pajak atas pelayanan yang disediakan oleh restoran.

10. Restoran adalah fasilitas penyedia makanan dan/atau minuman dengan dipungut bayaran, yang mencakup juga rumah makan, kafetaria, kantin, warung, bar, dan sejenisnya termasuk jasa boga/katering.

11. Pajak Hiburan adalah pajak atas penyelenggaraan hiburan.

12. Hiburan adalah semua jenis tontonan, pertunjukan, permainan dan/atau keramaian yang dinikmati dengan dipungut bayaran.

13. Pajak Reklame adalah pajak atas penyelenggaraan reklame.

14. Reklame adalah benda, alat, perbuatan atau media yang bentuk dan corak ragamnya dirancang untuk tujuan komersial memperkenalkan, menganjurkan, mempromosikan atau untuk menarik perhatian umum terhadap barang, jasa, orang atau badan, yang dapat dilihat, dibaca, didengar, dirasakan dan atau dinikmati oleh umum.

15. Pajak Penerangan Jalan adalah pajak atas penggunaan tenaga listrik, baik yang dihasilkan sendiri maupun diperoleh dari sumber lain.

16. Pajak Parkir adalah pajak atas penyelenggaraan tempat parkir di luar badan jalan, baik yang disediakan berkaitan dengan pokok usaha maupun yang disediakan sebagai suatu usaha, termasuk penyediaan tempat penitipan kendaraan bermotor.

17. Parkir adalah keadaan tidak bergerak suatu kendaraan yang tidak bersifat sementara.