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Abstrak :
[ABSTRAK
Penelitian ini membahas tentang analisis kebijakan optimalisasi pajak daerah dari kendaraan bermotor dalam mendukung infrastruktur jalan dan sarana transportasi di DKI Jakarta. Penelitian ini menggunakan pendekatan post positivistme dengan analisis data kualitatif. Hasil penelitian ini adalah adanya kebijakan optimalisasi pajak daerah yang beragam sesuai jenis pajak dari kendaraan bermotor antara lain dengan cara melakukan koordinasi dengan dinas kependudukan untuk meningkatkan akurasi tarif pajak progresif, himbauan untuk mendaftarkan diri dan melaporkan transaksi jual beli kendaraan milik Wajib Pajak, Optimalisasi Nilai Jual Kendaraan Bermotor, melakukan kerjasama dengan KPK dan BPKP untuk memeriksa penyedia bahan bakar, Penagihan piutang pajak, pengukuhan wajib pajak dan optimalisasi online system. Masalah yang dihadapi dalam melakukan pengoptimalan pajak daerah adalah rendahnya kepatuhan wajib pajak dalam melaksanakan kewajiban perpajakan, lemahnya penegakan hukum, belum tervalidasi dengan baik data Wajib Pajak, turunnya jumlah penjualan kendaraan bermotor, adanya perbedaan tarif pajak kendaraan bermotor antar wilayah di DKI Jakarta, kebijakan mobil murah, minat masyarakat yang kurang untuk melakukan bea balik nama, kurangnya ketebukaan informasi terkait delivery order pada penjualan bahan bakar, dan belum terlaksananya program pemindahan on street ke off street. Disarankan untuk segera menerapkan tarif pajak progresif yang baru, melakukan sinkronisasi database Dinas Pelayanan Pajak DKI Jakarta dengan pengelola parkir secara online system dan menaikan tarif parkir.

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ABSTRACT
This research describes the analysis of the optimization of vehicle local tax policy to support road and transportation infrastructure development in DKI Jakarta. This research uses a post positivist approach with qualitative data analysis. Result of this research is describes that the optimization of vehicle local tax policy which is applied variously based on the vehicle tax can be obtained by doing several action, such as; working together with the office of Demographic Affairs to increase the accuracy of progressive tax rate, appealing the taxpayer to register and to report their vehicle trading activities, optimizing the vehicle sales value, working together with KPK and BPKP to evaluate the fuel supplier, collecting of outstanding tax receivables, strengthening the registration of taxpayer and optimize online system. Problems encountered in conducting the optimization of vehicle local tax policy can be identified as follow, lack of tax compliance, minimum law enforcement, the taxpayer data is not well validated, declining number of vehicle sales, different tax rate applied within DKI Jakarta, application of low cost green car (LCGC) policy, less public interest to do a transfer of vehicle tax, undisclosed information in refer to the delivery order of fuel distribution and the transfer program on street to off street parking not yet implemented. It is advised to immediately apply the new progressive tax rate, synchronize the database between data at the tax office and parking operator by using online system and increasing the parking tariff , This research describes the analysis of the optimization of vehicle local tax policy to support road and transportation infrastructure development in DKI Jakarta. This research uses a post positivist approach with qualitative data analysis. Result of this research is describes that the optimization of vehicle local tax policy which is applied variously based on the vehicle tax can be obtained by doing several action, such as; working together with the office of Demographic Affairs to increase the accuracy of progressive tax rate, appealing the taxpayer to register and to report their vehicle trading activities, optimizing the vehicle sales value, working together with KPK and BPKP to evaluate the fuel supplier, collecting of outstanding tax receivables, strengthening the registration of taxpayer and optimize online system. Problems encountered in conducting the optimization of vehicle local tax policy can be identified as follow, lack of tax compliance, minimum law enforcement, the taxpayer data is not well validated, declining number of vehicle sales, different tax rate applied within DKI Jakarta, application of low cost green car (LCGC) policy, less public interest to do a transfer of vehicle tax, undisclosed information in refer to the delivery order of fuel distribution and the transfer program on street to off street parking not yet implemented. It is advised to immediately apply the new progressive tax rate, synchronize the database between data at the tax office and parking operator by using online system and increasing the parking tariff ]

Abstrak :
ABSTRAK
Fokus penelitian ini membahas pelaksanaan administrasi pajak hotel pada kelompok motel. Motel yang dalam perkembangannya belum memberikan kontribusi yang signifikan bagi penerimaan pajak hotel pada umumnya. Rendahnya kontribusi yang di berikan pada motel disebabkan oleh beberapa hal yaitu, jumlah wajib pajak hotel pada kelompok motel yang jumlahnya hanya 15 buah diseluruh DKI Jakarta, fasilitas motel yang terbatas, pandangan negatif masyarakat tentang motel, letak keberadaan motel yang kurang cocok di DKI Jakarta, kurangnya kebutuhan masyarakat atas motel, sistem pemungutan pajak yang belum computerized dan online serta kepatuhan wajib pajak yang masih rendah. Tujuan penelitian ini yang pertama adalah menjelaskan dan menganalisa pelaksanaan administrasi pajak hotel pada kelompok motel. Kedua, untuk menjelaskan dan menganalisa permasalahan dalam proses administrasi pajak hotel pada kelompok motel Penelitian ini menggunakan pendekatan dan metode kualitatif deskriptif. Pengumpulan data dilakukan melalui studi literatur, penelitian lapangan, dan juga dengan wawancara mendalam. Berdasarkan tujuannya, penelitian ini merupakan penelitian deskriptif. Dari hasil penelitian dapat diambil kesimpulan yaitu, pelaksanaan administrasi pajak hotel pada kelompok motel terdiri dari kegiatan pendaftaran wajib pajak, penetapan pajak, penagihan pajak dan pemeriksaan pajak. Masalah-masalah yang dihadapi yaitu, rendahnya tingkat kesadaran wajib pajak untuk mendaftarkan diri, adanya wajib pajak yang tidak melaporkan STPD, ada wajib pajak yang tidak kooperatif pada saat diperiksa, kurangnya sumber daya manusia dan keterbatasan dana dalam pemenuhan sistem online.

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ABSTRACT
This research focus is to examine the implementation of hotel tax administration especially on motel group. In the motel development, motel hasn't significantly give a contribut ion to raise the hotel tax revenue generally. A very low contribution to the motel was cause by several things, first, the limited motel facility, second is a negative perspective from society about motel, third is the placement of motel location that doesn't fit in DKI Jakarta areas, fourth is the lack of society necessity to motel, fifth is collecting tax system that has not been computerized and online, and fifth is the low obedience of tax obligation. Aim of this research is, first, to explain and analyze the implementation of hotel tax administration on motel group. And the second is to explain and analyze problems on hotel tax administration process on motel group. This research use qualitative descriptive method and approach. Collecting data process has been done through the literature studies, fieldwork, and comprehensive interview. Based on the research purpose, this is a descriptive research. From the result of this research we can make a conclusion that is, the implementation of hotel tax administration on motel group consists of registration activity of tax obligation, tax regulation, tax collecting, and tax investigation. The problems that faced is, a low obedience of tax obligation to register themselves, there?s a tax obligation that not report the local government tax payment letter, there's a taxpayer that not cooperative when checked, lack of human resources and the limited fund on fulfillment online system.