RACHMAYANTI, FELILA (2020) IMPLEMENTASI PELAPORAN PAJAK HOTEL DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI BADAN PELAYANAN PAJAK DAERAH KABUPATEN PANDEGLANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Tujuan dari penulisan Laporan Tugas Akhir ini adalah untuk mengetahui implementasi pelaporan Pajak Hotel di Badan Pelayanan Pajak Daerah Kabupaten Pandeglang, serta untuk mengetahui hambatan - hambatan yang dihadapi Badan Pelayanan Pajak Daerah Kabupaten Pandeglang dan solusi nya serta untuk mengetahui apakah Pajak Hotel efektif untuk meningkatkan Pendapatan Asli Daerah. Metode yang digunakan dalam penulisan Laporan Tugas Akhir ini adalah metode deskriptif. Data yang digunakan dalam penulisan ini adalah data primer dan data sekunder. Sumber data berasal dari data internal yang diperoleh dari Badan Pelayanan Pajak Daerah Kabupaten Pandeglang. Metode pengumpulan data yang digunakan yaitu, analisis efektivitas, observasi, wawancara, studi pustaka dan dokumentasi. Hasil dari Laporan Tugas Akhir ini menunjukan bahwa pertumbuhan Pajak Hotel mengalami fluktuasi, pertumbuhan tertinggi pajak hotel di tahun 2017 sebesar 106,7% dan pertumbuhan terendah pada tahun 2018 sebesar 89,3% Penerimaan pajak hotel di Kabupaten Pandeglang berdasarkan klasifikasinya tahun 2018 Cukup Efektif dan pada tahun 2017 dan 2019 sudah Sangat Efektif.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | The purpose of writing this Final Project Report is to find out the implementation of hotel tax reporting in the Regional Tax Service Agency of Pandeglang Regency, as well as to find out the constraints faced by the Regional Tax Service Agency of Pandeglang Regency and its solutions and to find out whether the Hotel Tax is effective in increasing Original Revenue Area The method used in writing this Final Project Report is a descriptive method. The data used in this paper are primary data and secondary data. The data source comes from internal data obtained from the Regional Tax Service Agency of Pandeglang Regency. Data collection methods used are effectiveness analysis, observation, interview, literature study and documentation. The results of this Final Assignment Report show that the growth of Hotel Taxes has fluctuated, the highest growth in hotel taxes in 2017 amounted to 106.7% and the lowest growth in 2018 of 89.3% Hotel tax revenue in Pandeglang Regency based on its 2018 classification is quite effective and in 2017 and 2019 have been very effective. Keywords : Hotel Tax, Local Own Source Revenue, Effectivenes | |||||||||
| Uncontrolled Keywords: | Kata kunci : Pajak Hotel, Pendapatan Asli Daerah, Efektivitas | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan | |||||||||
| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 05 Aug 2022 10:04 | |||||||||
| Last Modified: | 05 Aug 2022 10:04 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/15302 |
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