Optimalisasi pengawasan dinas pendapatan daerah terhadap pungutan pajak hotel kategori rumah kos di Kota Malang sebagai pendapatan asli daerah (PAD)

The research aims to identify the problems encountered by the Local Revenue Offices of Malang City in optimizing the collection of hotel tax (under the category of boarding houses) for the District Own-Source Revenue and to examine some strategic efforts taken to tackle such issues. This juridical empirical study employs sosiological approach. The primary data are collected from the staffs of Local Revenue Offices of Malang through interview; while the secondary ones are obtained from related documents of constitutional law. The data are analyzed qualitatively in the form of logical and systematic descriptives. The results of the study show that: first, the problems encountered by the Offices in optimizing the supervision of tax collection is mainly due to the taxpayers‟ unawareness upon the tax duty charged toward their belonging of the boarding house(s) as well as their ignorance on the applicable taxation rules (be it the national law or local regulation) and the implementation of self-assessment system; second, some strategic efforts have and shall be taken for optimizing the tax supervision: (1) intensive socialization to the taxpayers, i.e. the boarding house owners, regarding the national and local government policies of tax duty, tax payment, and other related regulations; (2) manual data collection to verify the data obtained online and those acquired from the field and to mark a sign indicating that the taxpayer is under the supervision of the Local Revenue Offices of Malang; and (3) sending a letter of notification and contact to boarding house owners (telephone); (4) District Own-Source Revenue with SATPOL PP, Police and Official Domestic Of Malang controlling the taxpayers of boarding house owners;(5) sending a Special Procuration of the Attorney to officially proceed the taxpayer owed for legal address