A financial strength is a very important factor for a local government because\nit can support the government function, providing goods and services to the\nsociety. The main sources of the financing are tax revenues from hotels, restaurants,\nentertainments, and parking. There are some obstacles to collect\nthese taxes with the self-assessment system because the taxpayers are reluctant\nto report the actual income. Besides these tax revenues, the property tax,\nsuch as land and building taxes have some problems for collecting. This paper\nproposes the intensification strategy by using SWOT analysis to strength\nMedan Cityâ??s financing. A semi-structured interviewing is conducted to respondents,\nsuch as local tax officers, central tax officers, tax lecturers, and taxpayers\nto collect data and information about strengths, weaknesses, opportunities,\nand threats. After making SWOT analysis, the results are discussed\nwith the respondents. This paper proposes 12 strategies to increase property\ntax and 17 strategies to increase tax revenues from hotels, restaurants, entertainments,\nand parking. These strategies generate 5 policies to monitor, update\ndata, increase human resources, counsel and socialize, improve coordinating,\nand cooperate with other units.
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