Implementation of tax Sanction Policies to Enhance tax Compliance Among Accommodation Businesses in Denpasar City
DOI:
https://doi.org/10.63309/dialektika.v24i2.1165Keywords:
Accommodation Businesses, Denpasar City, Policy Implementation, Tax Sanctions, Taxpayer ComplianceAbstract
Increasing Local Own-Source Revenue (PAD) is important for achieving regional fiscal independence. In Denpasar City, accommodation businesses, including hotels, villas, homestays, guest houses, and boarding houses, contribute significantly to local tax revenue. However, taxpayer compliance remains challenging due to delayed payments, inaccurate turnover reporting, and administrative sanctions. This study analyzes the implementation of tax sanction policies, identifies implementation barriers, and formulates solutions to improve taxpayer compliance. Using a descriptive qualitative approach, data were collected through observation, in-depth interviews, documentation, and literature review. Informants included Regional Revenue Agency officials, tax supervision officers, and accommodation business taxpayers. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, while policy implementation was examined using George C. Edwards III's framework: communication, resources, disposition, and bureaucratic structure. The findings show that sanctions have improved compliance among some taxpayers, although effectiveness remains suboptimal due to low taxpayer awareness, limited personnel, inadequate monitoring technology, and reporting delays. Improvements require stronger outreach, digital monitoring, personnel development, and inter-agency coordination.
Keywords: Accommodation Businesses, Denpasar City, Policy Implementation, Tax Sanctions, Taxpayer Compliance
Downloads
References
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2
Ali, Z. (2016). Metodologi penelitian hukum. Jakarta: Sinar Grafika.
Alm, J. (2012). Measuring tax compliance and tax evasion. Public Finance Review, 40(3), 275–301.
Alm, J., Cherry, T. L., Jones, M. L., & McKee, M. (2012). Taxpayer responses to tax fairness: Evidence from experimental economics. National Tax Journal, 65(3), 567–592. https://doi.org/10.17310/ntj.2012.3.07
Alm, J., McClelland, G. H., & Schulze, W. D. (1992). Why do people pay taxes? Journal of Public Economics, 48(1), 21–38. https://doi.org/10.1016/0047-2727(92)90048-S
Ardani, N. (2020). Analisis potensi pajak daerah pada sektor pariwisata di Kota Denpasar. Denpasar: Universitas Ngurah Rai Press.
Arikunto, S. (2018). Prosedur penelitian: Suatu pendekatan praktik (Edisi revisi). Jakarta: Rineka Cipta.
Bahl, R., & Bird, R. (2008). Subnational taxation in developing countries: A review of the literature. World Bank Policy Research Working Paper No. 4475.
Bahl, R., & Bird, R. (2008). Subnational taxation in developing countries: The lessons of experience. Washington, DC: World Bank.
Bird, R., & Zolt, E. M. (2008). Taxation and development: The weak link? In J. Alm, J. Martinez-Vazquez, & S. Wallace (Eds.), Taxing the hard-to-tax: Lessons from theory and practice (pp. 27–43). Cheltenham: Edward Elgar.
Bird, R. M., & Zolt, E. M. (2008). Technology and taxation in developing countries. National Tax Journal, 61(4), 791–821.
Bogdan, R. C., & Biklen, S. K. (2013). Qualitative research for education: An introduction to theories and methods (6th ed.). Boston, MA: Pearson.
Brotodihardjo, I. (2013). Hukum pajak dan kebijakan fiskal. Jakarta: Rajawali Pers.
Creswell, J. W. (2002). Research design: Qualitative, quantitative, and mixed methods approaches (2nd ed.). Thousand Oaks, CA: Sage Publications.
Creswell, J. W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches (4th ed.). Thousand Oaks, CA: Sage Publications.
Darise, I. G. (2017). Hubungan keuangan antara pemerintah pusat dan daerah: Implementasi UU HKPD. Jakarta: Kencana.
Darwin, H. (2010). Perpajakan daerah: Konsep, kebijakan, dan implementasi. Jakarta: Salemba Empat.
Dye, T. R. (2008). Understanding public policy (12th ed.). Pearson.
Edward, G. C., III. (1980). Tax compliance and taxpayer behavior: A review and synthesis of the literature. Public Administration Review, 40(2), 149–158. https://doi.org/10.2307/3110282
Edwards III, G. C. (1980). Implementing public policy. Washington, DC: Congressional Quarterly Press.
Fauzan. (2021). Implementasi sistem informasi pelaporan pajak hotel dan restoran berbasis online di Kabupaten Garut.
Grindle, M. S. (1980). Politics and policy implementation in the third world. Princeton, NJ: Princeton University Press.
Halim, A. (2019). Ekonomi publik dan pajak: Teori dan aplikasi. Yogyakarta: BPFE.
Heery Purwono. (2010). Hukum perpajakan di Indonesia. Jakarta: Rajawali Pers.
Hidayat, A., & Rahmawati, D. (2021). Implementasi kebijakan pajak hotel dan restoran dalam meningkatkan pendapatan asli daerah Kota Surabaya.
Hill, M., & Hupe, P. (2002). Implementing public policy: Governance in theory and in practice. London: Sage Publications.
Jones, C. O. (1996). An introduction to the study of public policy (3rd ed.). Brooks/Cole.
Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge University Press.
Kurniawan, A. (2021). Penegakan hukum pajak daerah: Perspektif administrasi publik. Yogyakarta: Pustaka Pelajar.
Kurniawan, R. (2021). Pedoman teknis pengelolaan pajak daerah dan retribusi daerah berdasarkan PP No. 35 Tahun 2023. Jakarta: Rajawali Pers.
Lestari, N. (2020). Implementasi kebijakan pemungutan pajak hotel dalam meningkatkan pendapatan asli daerah di Kota Malang.
Leo Agustino. (2008). Dasar-dasar kebijakan publik. Bandung: Alfabeta.
Leo Agustino. (2012). Administrasi publik: Teori dan praktik. Bandung: Alfabeta.
Mardiasmo. (2011). Perpajakan: Teori dan praktik di Indonesia (3rd ed.). Yogyakarta: Andi.
Mardiasmo. (2018). Perpajakan Indonesia: Teori dan praktik (Edisi Revisi). Yogyakarta: Andi.
Mazmanian, D. A., & Sabatier, P. A. (1983). Implementation and public policy. Glenview, IL: Scott, Foresman and Company.
Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: An expanded sourcebook (2nd ed.). Thousand Oaks, CA: Sage Publications.
Moleong, L. J. (2018). Metodologi penelitian kualitatif (Edisi revisi). Bandung: Remaja Rosdakarya.
Mulyadi, M. (2015). Kebijakan publik dan analisis implementasi. Jakarta: Rajawali Pers.
Noor, K. (2015). Metode penelitian: Metode dan teknik menyusun skripsi, tesis, dan disertasi (Edisi revisi). Jakarta: Prenadamedia Group.
Nugroho, A. (2020). Analisis implementasi kebijakan publik di tingkat daerah. Yogyakarta: Deepublish.
Nugroho, A. (2020). Implementasi kebijakan pajak daerah dalam meningkatkan pendapatan asli daerah di Kota Semarang.
Nugroho, S. (2020). Implementasi kebijakan publik: Teori dan praktik di Indonesia. Jakarta: Kencana.
Oktasari, D. (2015). Implementasi kebijakan publik: Kajian teoritik dan empiris. Jurnal Administrasi Publik, 1(4), 1340–1352.
Pratiwi, D., & Hidayat, R. (2023). Implementasi kebijakan pajak daerah dalam meningkatkan kepatuhan wajib pajak di Kota Surabaya.
Pressman, J. L., & Wildavsky, A. B. (1984). Implementation: How great expectations in Washington are dashed in Oakland. Berkeley, CA: University of California Press.
Purwono, H. (2010). Hukum perpajakan: Kajian teori dan praktik. Jakarta: Rajawali Pers.
Ramadhani, S., & Yuliani, R. (2022). Analisis kepatuhan wajib pajak hotel dalam pembayaran pajak daerah di Kota Bandung.
Sabatier, P. A. (1986). Top-down and bottom-up approaches to implementation research: A critical analysis and suggested synthesis. Journal of Public Policy, 6(1), 21–48.
Santoso, B. (2022). Implementasi kebijakan pemungutan pajak daerah dalam meningkatkan kepatuhan wajib pajak di Kota Jakarta.
Sari, M., & Pratama, D. (2024). Implementasi kebijakan pemungutan pajak hotel dalam meningkatkan pendapatan asli daerah di Kota Yogyakarta.
Setiawan, A. (2020). Penegakan hukum administrasi perpajakan di tingkat daerah: Studi kasus Kota Denpasar. Denpasar: Universitas Ngurah Rai Press.
Setiawan, H. (2020). Sistem penagihan pajak daerah dan efektivitasnya. Yogyakarta: UGM Press.
Sidik, R. (2002). Pendapatan asli daerah dan otonomi fiskal daerah. Jakarta: LP3ES.
Simangungsong, F. A. (2017). Metodologi penelitian pemerintahan dan politik (Edisi revisi). Jakarta: Bumi Aksara.
Singarimbun, M., & Effendi, S. (1987). Metode penelitian survey. Jakarta: LP3ES.
Soekanto, S. (2014). Sosiologi hukum: Suatu pengantar. Jakarta: Rajawali Pers.
Soemitro, R., & Sugiharti, L. (2010). Hukum pajak Indonesia: Teori dan praktik. Jakarta: Sinar Grafika.
Sudaryono. (2017). Metode penelitian kualitatif: Teknik pengumpulan data dan analisis data. Yogyakarta: Pustaka Pelajar.
Sugiyono. (2015). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Suparmoko. (2019). Administrasi perpajakan: Teori dan praktik. Jakarta: Rajawali Pers.
Suparmoko. (2019). Pajak sebagai instrumen redistribusi ekonomi. Jakarta: Rajawali Pers.
Sutedi, A. (2011). Hukum pajak Indonesia (3rd ed.). Jakarta: Sinar Grafika.
Tanzi, V. (2013). Taxation in an evolving world economy: Developing vs. developed countries. Washington, DC: IMF.
Tanzi, V. (2013). Taxation in an integrating world. IMF Working Paper.
Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. Edward Elgar Publishing.
Waluyo, H. (2011). Perpajakan di Indonesia: Konsep dan praktik. Jakarta: Salemba Empat.
Waluyo, H. (2019). Fungsi strategis pajak dalam kebijakan publik. Yogyakarta: UGM Press.
Wibowo, A., & Lestari, S. (2022). Implementasi kebijakan pemungutan pajak hotel dan restoran di Kabupaten Badung.
Yuliana, P., & Putra, I. (2023). Implementasi kebijakan pajak daerah dalam pengelolaan pendapatan asli daerah di Kota Denpasar.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Dialektika: Jurnal Ilmu Sosial
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
