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Implementation of Local Government Regulation Number 13 of 2016 on Rental Housing Business in Jayapura

Papua Law Journal · Vol. UME (2019) · pp. 56–69

DOI
10.31957/plj.v4i1.1046
ISSN
2540-9166, 2540-7716
Published
2019-12-01
Publisher
Faculty of Law Cenderawasih University
Language
eng

Abstract

The present study was carried out to find out the policy implementation of Local Government Regulation No. 13 of 2016 on Rental Housing Business in Jayapura. To measure variables, it employs variables, awareness of paying taxes, tax sanction, socialization as tax service, tax environment (obligation), rental housing management, tax collection mechanism, and license of rental housing business. The chosen subject in research is the landlords of rental housing business. Furthermore, this paper is also concerned with potential of rental housing businesses against the Locally-generated revenue in Jayapura. To analyze the data, the current research employs score interpretation by looking at the perception category divided into five levels as follows very good, good, fair, poor, very poor and also by doing Potential calculations. Based on results obtained in this line of analysis, it showed several perceptions as follows; 1) fair perception on awareness of paying taxes with the score of 65.79%. 2) fair perception on tax sanction with the score of 56.57%. 3) fair perception on socialization as efforts of tax service with score of 54.92%. 4) fair perception on environmental tax perception (obligation) with the score of 56.81%. 5) good perception on the rental housing management (rights) with the score of 72.17%. 6) fair perception on tax collection mechanism with the score of 56.00%. 7) fair perception on the rental business license with the score of 62.51%. The potential of rental housing business towards locally-generated revenue based on monthly income of each business landlord is IDR. 201,070,000.00 and the receipts per year is IDR. 2,418,840,000.00.

Keywords

Collaboration network of the authors

40 authors · 95 co-authorship links · showing the 40 most connected

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  • Universitas Jember
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Co-authorOrganisationJoint articles
Robert M. WST. MarbunAffiliation unknown9
Ida Ayu Purba RianiAffiliation unknown6
Siti AminahUniversitas Jember4
Dominggus MareyAffiliation unknown4
Sarlota Arrang RatangAffiliation unknown3
Yundy HafizriandaAffiliation unknown3
Maria KbarekAffiliation unknown3
Agustina SanggrangbanoAffiliation unknown2
Thobby WakarmamuAffiliation unknown2
Mesak IekAffiliation unknown2
Sarlota A. RatangAffiliation unknown2
Nurcahyani RumbiaAffiliation unknown2
muhammad ramadhanAffiliation unknown2
Rangga Agung PriyakaAffiliation unknown2
Ida Ayu Purba RianiAffiliation unknown1
Hendra Kurniawan MauryAffiliation unknown1
La MagaAffiliation unknown1
Hijrah IrawanAffiliation unknown1
Mimin LewonamaAffiliation unknown1
Dini Rahmatika HidayantiAffiliation unknown1
Serafiadita Devota Fridatama RenyutAffiliation unknown1
Vitri Iga MasariAffiliation unknown1
Rosari Uli Artha SaragiAffiliation unknown1
Joddy E. H. SiahaineniaAffiliation unknown1
Mesak IckAffiliation unknown1
Amilien SemborAffiliation unknown1
Freddy AnsanayAffiliation unknown1
Tri Listyo HernaningsihAffiliation unknown1
Yohan SumreskosuAffiliation unknown1
Madeleine Carla SimopiarefAffiliation unknown1
Brian Kristianto YegrimAffiliation unknown1
Charley M. BisaiAffiliation unknown1
Dorothy Iriani HamadiAffiliation unknown1
Wicakjati TuankottaAffiliation unknown1
Rheinhard LumbanbatuAffiliation unknown1
Antoneta M. YokuAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/PLJ/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Implementation of Local Government Regulation Number 13 of 2016 on Rental Housing Business  in Jayapura</dc:title>
	<dc:creator>Urip, Transna Putra</dc:creator>
	<dc:creator>Tiranda, Asael</dc:creator>
	<dc:creator>Indahyani, Rachmaeny</dc:creator>
	<dc:creator>Purwadi, Marsi Adi</dc:creator>
	<dc:subject xml:lang="en-US">Tax Collection Mechanism</dc:subject>
	<dc:subject xml:lang="en-US">Rental Housing Business License</dc:subject>
	<dc:description xml:lang="en-US">The present study was carried out to find out the policy implementation of Local Government Regulation No. 13 of 2016 on Rental Housing Business in Jayapura. To measure variables, it employs variables, awareness of paying taxes, tax sanction, socialization as tax service, tax environment (obligation), rental housing management, tax collection mechanism, and license of rental housing business. The chosen subject in research is the landlords of rental housing business. Furthermore, this paper is also concerned with potential of rental housing businesses against the Locally-generated revenue in Jayapura. To analyze the data, the current research employs score interpretation by looking at the perception category divided into five levels as follows very good, good, fair, poor, very poor and also by doing Potential calculations. Based on results obtained in this line of analysis, it showed several perceptions as follows; 1) fair perception on awareness of paying taxes with the score of 65.79%. 2) fair perception on tax sanction with the score of 56.57%. 3) fair perception on socialization as efforts of tax service with score of 54.92%. 4) fair perception on environmental tax perception (obligation) with the score of 56.81%. 5) good perception on the rental housing management (rights) with the score of 72.17%. 6) fair perception on tax collection mechanism with the score of 56.00%. 7) fair perception on the rental business license with the score of 62.51%. The potential of  rental housing business towards locally-generated revenue based on monthly income of each business landlord is IDR. 201,070,000.00 and the receipts per year is IDR. 2,418,840,000.00.</dc:description>
	<dc:publisher xml:lang="en-US">Faculty of Law Cenderawasih University</dc:publisher>
	<dc:date>2019-12-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/PLJ/article/view/1046</dc:identifier>
	<dc:identifier>10.31957/plj.v4i1.1046</dc:identifier>
	<dc:source xml:lang="en-US">Papua Law Journal; VOLUME 4 ISSUE 1, 2019; 56-69</dc:source>
	<dc:source xml:lang="id-ID">Papua Law Journal; VOLUME 4 ISSUE 1, 2019; 56-69</dc:source>
	<dc:source>2540-9166</dc:source>
	<dc:source>2540-7716</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/PLJ/article/view/1046/pdf</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2019 Papua Law Journal</dc:rights>
</oai_dc:dc>