Alhamdi Nabibi, Lizwa (2023) Prosedur pemungutan pajak hotel pada badan pendapatan daerah (BAPENDA) kabupaten lebak. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
The purpose of writing this Final Project Report is to find out the procedures for collecting hotel taxes and the obstacles faced by hotel taxes in carrying out Hotel Tax Collection Procedures at the Regional Revenue Agency of Lebak Regency. The method used in writing this Final Project Report uses a descriptive method, and the author uses primary and secondary data obtained through the Tax and Other Section of the Regional Revenue Agency of Lebak Regency. Sources of data come from field studies, the method of collecting data is through observation, interviews with hotel tax officers at the Regional Revenue Agency. Based on the results of an industrial internship conducted at the Lebak Regency Regional Revenue Agency, that the implementation of hotel tax collection procedures was in accordance with existing regional regulations. although there are still obstacles faced by tax officials during the collection process.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Tujuan dari penulisan Laporan Tugas Akhir ini adalah untuk mengetahui prosedur pemungutan pajak hotel dan kendala-kendala yang dihadapi pajak hotel dalam melakukan Prosedur Pemungutan Pajak Hotel Pada Badan Pendapatan Daerah Kabupaten Lebak. Metode yang digunakan dalam penulisan Laporan Tugas Akhir ini menggunakan metode deskriptif, dan penulis menggunakan data primer dan sekunder yang diperoleh melalui Bagian Pajak dan Lainnya Pada Badan Pendapatan Daerah Kabupaten Lebak. Sumber data berasal dari studi lapangan, cara pengumpulan data melalui observasi, wawancara dengan petugas pajak hotel pada Badan Pendapatan Daerah. Berdasarkan hasil magang industri yang dilakukan pada Badan Pendapatan Daerah Kabupaten Lebak, bahwa dalam pelaksanaan prosedur pemungutan pajak hotel sudah sesuai dengan peraturan daerah yang ada. walaupun masih ada kendalakendala yang dihadapi petugas pajak pada saat proses pemungutan. | |||||||||
| Uncontrolled Keywords: | Hotel Tax, Local Tax, Collection Procedure Pajak Hotel, Pajak Daerah, Prosedur Pemungutan | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory Q Science > QA Mathematics |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Lizwa alhamdi Nabibi | |||||||||
| Date Deposited: | 27 Nov 2023 11:02 | |||||||||
| Last Modified: | 28 Nov 2023 15:13 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/31122 |
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