Implementasi Peraturan Daerah Kota Malang Nomor 6 Tahun 2006 Tentang Penyelenggaraan Usaha Pemondokan Dalam Meningkatkan Pendapatan Asli Daerah

: Implementation of Malang City Local Regulation No. 6 Year 2006 About Boarding House Exertion to Increase Local Revenue. Order to improve business licensing boarding (boarding house) and increase revenue. This study intends to investigate and analyze implementation constraints and what is happening in implementing the Regional Regulation No. 6 year 2006 regarding business lodgement to the improvement of the original income. Research using qualitative methods. The results of this study indicate that the implementation of Malang city local Regulation No. 6 year 2006 on the Implementation of Housing can not be done well and the resulting tax is still small. This is evidenced the presence of the owner of boarding (boarding house) were just a little on the permits for the business. In addition, owners of boarding (boarding house) also has not paid taxes