THE ENFORCEMENT OF THE REGIONAL REGULATION OF YOGYAKARTA CITY NUMBER 1 OF 2011 ON LOCAL TAX TO INCREASE LOCAL REVENUE FROM BOARDING HOUSE (Case Study on Boarding House Tax in Yogyakarta City)

In early 2019, the total data on Building Permits for Boarding Houses in Yogyakarta City reached more than 700 houses and the realization of the local tax revenue of Boarding House category does not reach 40 homes each year. The urgency of enforcement of the boarding house tax regulation is relevant to increase tax compliance rates and local revenue from boarding house. The study examines the enforcement of the Regional Regulation Number 1 of 2011 on Local Tax and the obstacles of its implementation using the law system components, the law enforcement factors and the law enforcement elements. The data used are primary data and secondary data through regulatory approach. Data collection was conducted using structured interview process by interviewing 5 interviewees who handled the enforcement of boarding house tax rules. Based on descriptive qualitative analysis, the result of this legal research shows that the service quality of tax authority factor, law enforcement officers’ factor, and tax sanctions factor have adjusted the public needs (as legal benefit) and legal certainty while it does not provide justice to the community. Implications of study for tax policy of the Boarding House category are the imposition of criminal sanctions and administrative sanctions against non-compliance boarding house taxpayers, the coordination between tax authorities and law enforcers to enforce boarding house tax rules, and the development of boarding house tax regulations relating to the tax sanctions theory.
Key Words: boarding house tax, tax compliance, law enforcement.