UNSPECIFIED (2020) PEMUNGUTAN PAJAK HOTEL DI KOTA SERANG PADA BPKAD. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Berdasarkan Undang-undang No. 28 Tahun 2009 tentang perubahan atas UU No. 34 tahun 2004 tentang pajak daerah, dikatakan bahwa pajak daerah yang dapat dipungut oleh daerah berupa Pajak Hotel; Pajak Restoran; Pajak Hiburan; Pajak Reklame; Pajak Penerangan Jalan; Pajak Parkir; Pajak Air Tanah. Tujuan dari praktek kerja ini adalah untuk mengetahui dasar pengenaan pokok pajak, mengetahui bagaimana pelaksanaan pemungutan, pembayaran, perhitungan pajak hotel serta untuk mengetahui seberapa besar kesadaran masyarakat dalam melaksanakan pembayaran pajak demi meningkatkan pendapatan daerah dan untuk kesejahteraan bersama pada Dinas Pendapatan Daerah Kota Bogor. Hasil evaluasi dalam praktek kerja lapangan ini, menunjukan bahwa pada Dinas Pendapatan Daerah merupakan suatu unsur pelaksana pemerintah daerah yang mempunyai tugas membantu bupati atau walikota untuk melaksanakan kewenangan pemerintah daerah dibidang pendapatan daerah dalam rangka pelaksanaan tugas desentralisasi dan pembantuan. Dari semua penjelasan yg ada penulis menyimpulkan bahwa pada Dinas Pendapatan Daerah Kota Serang dalam melakukan pekerjaanya berjalan dengan baik, dilihat dari segi tata kerja terutama dalam proses pelaksanaan pajak daerah yaitu pajak hotel semuanya berjalan sesuai dengan peraturan daerah yang berlaku, dari proses pengenaan pajak, besarnya pokok pajak, proses dalam melaksanakan pemungutan, pembayaran, penghitungan sampai penagihan pajak semua sesuai dengan peraturan daerah yang berlaku.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Based on Law No. 28 of 2009 concerning amendments to Law no. 34 of 2004 concerning regional taxes, it is said that the regional taxes that can be collected by regions are in the form of hotel taxes; Restaurant tax; Entertainment Tax; Advertisement tax; Street Lighting Tax; Parking Tax; Groundwater Tax. The purpose of this work practice is to know the basis for the imposition of tax principal, to know how to collect, pay, calculate hotel taxes and to find out how much public awareness is in carrying out tax payments in order to increase regional income and for the common welfare of the Bogor City Regional Revenue Service. The results of the evaluation in this field work practice show that the Regional Revenue Service is an implementing element of the regional government which has the task of assisting the regent or mayor to carry out the authority of the regional government in the area of regional revenue in the context of implementing decentralization and assistance tasks. From all the explanations available, the writer concludes that the Serang City Regional Revenue Service is doing its job well, in terms of work procedures, especially in the process of implementing local taxes, namely hotel taxes, everything goes according to applicable regional regulations, from the tax imposition process, the amount tax principal, processes in carrying out collection, payment, calculation and collection of all taxes in accordance with applicable regional regulations. | |||||||||
| Uncontrolled Keywords: | Tax, Local Tax, Local Income. Pajak, Pajak Daerah, Pendapatan Daerah. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 22 Dec 2022 08:55 | |||||||||
| Last Modified: | 22 Dec 2022 08:55 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/18840 |
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