EFEKTIVITAS DAN LAJU PERTUMBUHAN PENERIMAAN PAJAK HOTEL DI KOTA SUKABUMI

Novitasari, Alvira (2021) EFEKTIVITAS DAN LAJU PERTUMBUHAN PENERIMAAN PAJAK HOTEL DI KOTA SUKABUMI. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

This Final Project Report was prepared by Alvira Novitasari with the title " Effectiveness and Growth Rate of Hotel Tax Revenue in Sukabumi City" which was prepared under the guidance of Mr. Ismet Ismatullah, M.Ak and Mrs. Risma Nurmila, M.Sc. This report was prepared based on the results of research conducted by the author at the Office of the Regional Financial Management Agency (BPKD) of Sukabumi City. Hotel tax as a source of local tax revenue for Sukabumi City, hotel tax is a tax levied on entities or individuals for services provided by hotels, including support as a complement to hotels such as telephone, internet, photocopying, washing, ironing, transportation and service facilities. other facilities managed by the hotel . This study aims to determine the condition of the hotel, to determine the hotel tax revenue in Sukabumi City, to determine the level of effectiveness and the rate of growth of hotel tax revenue in Sukabumi City. In compiling this final report, the writer uses descriptive method. Based on the results of the research conducted, it shows that the determination of hotel tax revenue targets varies every year, the effectiveness level of hotel tax revenue in Sukabumi City in 2017-2020 is very effective and the growth rate of hotel tax revenue in Sukabumi City in 2018-2020 is quite successful so that there is likely to be an increase in hotel taxes in the future. The Regional Financial Management Agency needs to take strict policies and actions against taxpayers who still do not comply with regulations and increase the potential for hotel taxes so that hotel data registered and still actively carrying out their obligations in paying taxes owed.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Hotel Tax, Effectiveness and Growth Rate.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi > D3 Perpajakan
Depositing User: Perpus ID UMMI
Date Deposited: 14 Mar 2022 07:38
Last Modified: 14 Mar 2022 07:38
URI: http://eprints.ummi.ac.id/id/eprint/2193

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