STRATEGI KOMUNIKASI PEMERINTAH KABUPATEN BANGLI DALAM PEMUNGUTAN PAJAK HOTEL DAN RESTORAN UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH

Abstract

Original Regional Revenue (PAD) is an important fiscal instrument for local governments to support public administration and development financing. In Bangli Regency, Hotel and Restaurant Tax (PHR) represents one of the revenue sources closely connected with tourism-sector activities. Although PHR receipts have shown an increasing trend, collection remains affected by communication problems between the local government and taxpayers. This study aims to identify communication barriers in PHR collection and examine the communication strategies employed by the Bangli Regency Government to strengthen taxpayer compliance. A qualitative approach with a constructivist paradigm was applied. Data were gathered through observation, in-depth interviews, and documentation, and were analyzed interpretively through data collection, reduction, presentation, and conclusion drawing. The discussion draws on development  communication and persuasion theory. The findings indicate three major problems: limited taxpayer understanding of self-assessment tax calculation, incomplete tax-object and taxpayer data, and insufficient taxpayer awareness in reporting business conditions and remitting taxes on time. The proposed communication strategy consists of  intensive education and counseling, clear and accessible information materials, proactive communication, digital technology utilization, direct consultation, transparency and accountability, service improvement, and incentives for compliant taxpayers. An integrated communication strategy is expected to strengthen taxpayer compliance and contribute to the optimization of Bangli Regency's Original Regional Revenue.