Putra. B, Raditya Rayendira (2025) KONTRIBUSI PAJAK HOTEL SEBAGAI UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH DI BADAN PENDAPATAN DAERAH KOTA SERANG. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This writing aims to find out and understand how hotel tax contributes to supporting local original income of Serang City and to find out the realization of the target achieved by the Serang City Tax and Revenue Agency. In collecting data to write this internship report, the author uses data collection methods, namely secondary and primary data, secondary data is obtained by the author from the library and from literature that supports the writing of this internship report. Primary data is obtained by the author from direct observation of hotel tax revenue data at the Serang City Tax and Revenue Agency. The results of writing this report can be conveyed that the contribution of hotel tax as a supporter of local original income of Serang City seen from the target and realization data of hotel tax revenue every year always reaches the desired target, even hotel tax revenue is able to exceed the desired revenue target, from this, this hotel tax revenue in addition to supporting Regional Governemnt Revenue of Serang City can indirectly also have a positive impact on the Serang City government and the Serang City APBD
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan ini bertujuan untuk mengetahui dan memahami bagaimana kontribusi pajak hotel dalam menunjang pendapatan asli daerah Kota Serang serta untuk mengetahui realisasi atas target yang berhasil dicapai Badan Pendapatan Daerah Kota Serang. Dalam mengumpulkan data-data untuk menulis laporan magang ini penulis menggunakan metode pengumpulan data yaitu data skunder dan primer, data skunder diperoleh penulis dari perpustakaan dan dari Literatur-literarur yang mendukung dalam penulisan laporan magang ini. Data primer diperoleh penulis dari pengamatan langsung terhadap data pendapatan pajak hotel di Badan Pendapatan Daerah Kota Serang. Hasil dari penulisan laporan ini dapat disampaikan bahwa kontribusi pajak hotel sebagai penunjang pendapatan asli daerah Kota Serang dilihat dari target dan data realisasi pendapatan pajak hotel setiap tahunnya selalu mencapai target yang diinginkan, bahkan pendapatan pajak hotel mampu melebihi dari target pendapatan yang diinginkan, dari hal tersebut pendapatan pajak hotel ini selain menunjang pendapatan asli daerah Kota Serang secara tidak langsung dapat juga memberikan dampak positif terhadap pemerintah Kota Serang dan APBD Kota Serang | |||||||||
| Uncontrolled Keywords: | Hotel Tax, Regional Government Revenue (RGR), Regional Revenue Agency, Serang City Pajak Hotel, Pendapatan Asli Daerah (PAD), Badan Pendapatan Daerah, Kota Serang | |||||||||
| Subjects: | H Social Sciences > Public Administration H Social Sciences > HB Economic Theory |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Raditya Raditya Rayendira Putra adit | |||||||||
| Date Deposited: | 10 Sep 2025 02:23 | |||||||||
| Last Modified: | 10 Sep 2025 02:23 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/53944 |
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