Art Original

Implementasi Pemungutan Pajak Hotel Berdasarkan Peraturan Daerah Kabupaten Rokan Hulu Nomor 1 Tahun 2011 Tentang Pajak Derah

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The existence of regional taxes in the era of regional autonomy is a very important part and is inseparable from the administration of government. This means that the greater the region is able to explore local tax potential from the community, the more likely that area will be able to meet the maximum target. Based on the results of a survey conducted by the author at the Regional Revenue Service of Rokan Hulu Regency, which is a hotel taxpayer, namely hotel entrepreneurs. In order to increase hotel tax collection in Rokan Hulu Regency in increasing the ability of Regional Original Revenue (PAD) through local taxes. One of the regional taxes includes Hotel Tax which is a source of revenue that has the potential to increase regional income. The formulation of the problem in this study is, how is the implementation of hotel tax collection based on regional regulations of Rokan Hulu district number 1 of 2011 concerning regional taxes? and what are the inhibiting factors for the implementation of hotel tax collection based on regional regulations of Rokan Hulu district number 1 of 2011 concerning regional taxes? The research method used is observational research or by way of a survey, meaning that research that goes directly to the field is carried out to collect primary data and secondary data obtained from respondents either through questionnaires or interviews to be used as data as material in research writing while it is descriptive in nature, namely describing and write down the facts. The results of the research from the formulation of the problem are that the implementation of hotel tax collection based on regional regulations of Rokan Hulu district number 1 of 2011 concerning regional taxes has not gone well this is because there are still hotel taxpayers who are still subject to sanctions, namely there are 9 and the timeliness of paying taxes still not optimal because there are still taxpayers who are still late in carrying out their obligations, one of which was during the Covid-19 period which caused a decrease in income or a decrease in hotel visitors. In the implementation there are several inhibiting factors for the implementation of hotel tax collection based on regional regulations of Rokan Hulu district number 1 of 2011 concerning hotel taxes including: 1) one of them is human resources from the Regional Revenue Service itself 2) lack of participation of taxpayers and also 3) lack of awareness of taxpayers in carrying out their obligations because there are still late ones so they have also received a warning letter from the Regional Office.

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Detail Information

Call Number

Hukum 336.24 Sit i

Language

Indonesia

NPM

181010238

Publisher

Ilmu Hukum : Universitas Islam Riau., 2023

Keyword(s)

Pajak

Other Information

Petugas

Uthi Kurnia

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