capacity building in increasing local revenue in Klungkung Regency (hotel and restaurant tax research study 2019 - 2021)

Abstract

Hotel and Restaurant Tax (PHR) as one of the local tax components makes the largest contribution from other local taxes. The purpose of this study was to determine and analyze how the Institutional Strengthening (Capacity Building) of Hotel and Restaurant Taxes in Increasing Regional Original Revenue (PAD) in Klungkung Regency. The benefit of this research is that it is expected to be useful and add to the treasury of existing research (library material). Factors that influence institutional strengthening (capacity building) in increasing local revenue in Klungkung Regency (hotel and restaurant tax research study 2019 - 2021, namely high political will, resources, established organizations and work networks (coordination), good systems / applications are very supportive. In terms of strengthening the capacity of communication factors, between leaders and staff has been going well. However, communication between officials and taxpayers needs to be improved, because taxpayers are mostly located in the Nusa Penida islands, so the intensity of communication is less. The strategy that needs to be used is to increase the volume of meetings in the future. In terms of strengthening resource support, the quantity and quality of human resources at BPKPD is still not maximally supportive, in terms of facilities and infrastructure it is supportive but still needs to be improved. The solution is that human resources are added, the quality of human resources is improved, facilities and infrastructure need to be improved and budget allocation support needs to be increased. In terms of institutional strengthening, the bureaucratic structure is appropriate and has been running according to the SOP in each organizational element but still needs to be addressed.  In terms of implementation institutional strengthening (capacity building) of hotel tax. Various strategies carried out in institutional strengthening (capacity building) in increasing local revenue from hotel and restaurant taxes in Klungkung Regency include Collective Commitments are basic capital that must be continuously developed and maintained properly, Cooperation with related parties such as the Police, Prosecutor's Office, SatPolPP, BPKP and KPP Pratama. improve the ability and number of human resource personnel, improve supervision. Keywords: Capacity Building, Hotel and Restaurant Taxes, and Increasing Local Revenue.