Pajak air tanah dikenakan kepada para wajib pajak pemilik usaha yang menggunakan air tanah sebagai kegiatan usaha. Namun, banyak masyarakat khususnya para pelaku usaha tidak mengetahui alur pemungutan pajak air tanah. Tujuan penelitian untuk mengetahui bagaimana kebijakan mekanisme pemungutan pajak pengambilan dan pemanfaatan air tanah di Badan Pendapatan Daerah Kabupaten Badung. Menggunakan metode penelitian kualitatif. Tempat penelitian di Badan Pendapatan Daerah Kabupaten Badung. Hasil yang diperoleh menggunakan 4 element implementasi kebijakan model George C.Edwards III yaitu komunikasi, sumber daya, disposisi, dan struktur birokrasi telah berjalan secara maksimalDari segi komunikasi, telah berjalan dengan baik dilihat dari dibentuk staff khusus untuk mengecek wajib pajak yang memiliki sumur bor untuk dihitung jumlah pemakaian air tanah. Dari segi sumber daya, masih kekurangan sumber daya manusia, karena wajib pajak air tanah berjumlah 2700 WP sementara jumlah staff khusus 24 orang sehingga satu petugas harus mengecek kurang lebih 200 wajib pajak. Pada element disposisi sudah baik dalam menempatkan pegawai-pegawai yang memiliki kompetensi dan skill di bidang yang dibutuhkan. Sementara pada struktur birokrasi, sudah memiliki SOPs yang jelas dalam pemungutan pajak pengambilan dan pemanfaatan ait tanah dengan dibuatkan SOP dalam Prosedur Pembacaa Water Meter Pajak Air Tanah dengan Nomor SOP 069.2/Sub Bid. Pendaftaran dan Pendataan/Bidang Data dan TI/Bapenda/2020.
Tourism is a variety of tourism activities and contains various facilities and services provided by the community, business people, government and local government. The development of Bali tourism has developed in the Bali region in Gianyar Regency. In this study aims to determine the strategy of developing tourism, especially spiritual tourism. The location of this research is in the area of Gianyar Regency. This study uses qualitative research with descriptive methods, in addition to using swot analysis to discuss content descriptions. Data collection techniques by observation, interviews, questionnaires, literature study and documentation. The informant in this study was the Head of the Gianyar Regency Tourism Office or related, pengempon Pura, tourism agents, as well as the local community. Until now, the Gianyar Regency does not have tourism specifically formed as spiritual tourism, because there are no clear rules, procedures, and criteria in establishing suitable objects to be categorized as spiritual tourism. Gianyar Regency has 7 tourism objects that have the potential to be developed as spiritual tourism objects. Therefore, research is conducted to determine the strategy in developing the seven objects so that they become more advanced objects of spiritual tourism. The strategy is formulated using a swot matrix with indicators measuring Strength, Weakness, Opportunity, and Threats. Through the analysis of the swot matrix, it can then be made in accordance with strategies to develop 7 tourism objects in Gianyar to become a new destination for spiritual tourism.
The implementation of tourism in Law No. 10 of 2009 in detail is explained in Chapter III of article 5 on the principle of the implementation of tourism. Stating that tourism is carried out with the principle of upholding religious norms and cultural values as an embodiment of the Tri Hita Karana concept; uphold human rights, cultural diversity and local wisdom; maintain the preservation of nature and the environment; empower the local community; ensuring integration between sectors, between regions, between the center and regions which constitutes a systemic unit within the framework of regional autonomy, as well as integration among stakeholders. Basically the organization of tourism in the village is aimed at improving the standard of living and welfare of the people through economic development through the development and development of sustainable tourism based on local wisdom. The implementation of tourism is then carried out by tourism institutions in order to create sustainable tourism development.This research is a type of descriptive qualitative research with data collection methods in the form of observation, interviews, and documentation. Informants in this study were determined through purposive techniques and snowball sampling. This research was conducted in Jatiluwih Village, Penebel District, Tabanan Regency. There are three indicators used in the study, namely: Implementation of policies consisting of Communication, Resources, Disposition, bureaucratic structures have been applied properly. Keywords: Policy implementation, sustainable tourism, local wisdom
Mengwi Terminal is a type A type of terminal which began operations on October 23, 2017. The terminal has an area of 5 hectares now under the Land Transportation Management Center (BPTD) XII of Bali and West Nusa Tenggara Provinces. The research objective to be achieved is to obtain an actual picture of the constraints faced in the process of optimizing public service management in the Mengwi Terminal. This research uses descriptive qualitative method with data collection techniques in the form of interviews, observation, and documentation. The results of this study indicate that the optimization of public service management in the Mengwi Terminal is carried out, but not yet running optimally. Efforts made related to the optimization are already carried out socialization activities to the public and the autobus entrepreneurs (PO) as well as already provided 8 Trans Sarbagita bus units and the process of repairing facilities and infrastructure at the Mengwi Terminal.
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