BR BARUS, CINDY YOHANA (2022) Tinjauan Potensi Pajak Hotel atas Usaha Hotel Bintang dan Nonbintang di Kabupaten Karo. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian dengan judul ""Tinjauan Potensi Pajak Hotel atas Usaha Hotel Bintang dan Nonbintang di Kabupaten Karo"" bertujuan untuk mengetahui proses bisnis dan potensi pajak hotel atas usaha hotel bintang dan nonbintang di Kabupaten Karo bertujuan untuk mengetahui proses bisnis dan potensi pajak hotel atas usaha hotel bintang dan nonbintang di Kabupaten Karo, selain itu penelitian ini juga bertujuan untuk mengetahui kendala dan cara mengatasi kendala penggalian potensi pajak hotel di Kabupaten Karo. Penelitian ini menggunakan dua metode penelitian yaitu metode penelitian kepustakaan dan metode penelitian lapangan. Data yang digunakan adalah data primer dan data sekunder. Data primer diperoleh melalui wawancara dengan kepala bidang pendapatan BPKPAD Kabupaten Karo dan Staff Accounting hotel Grand Pinus, Grand Ori, dan Villa Grand Ori. Data sekunder diperoleh melalui metode penelitian kepustakaan. Penelitian yang dilakukan diketahui bahwa proses bisnis hotel bintang dan nonbintang memiliki perbedaan yang disebabkan oleh jasa dan fasilitas yang ditawarkan berbeda. Potensi pajak hotel di Kabupaten Karo masih ada dan pemerintah daerah masih dapat menggali potensi pajak tersebut sehingga penerimaan pajak hotel di Kabupaten Karo dapat meningkat. Kendala penggalian potensi pajak hotel di Kabupaten Karo bersumber dari internal dan eksternal BPKPAD Kabupaten Karo. Kendala penggalian potensi pajak hotel dapat di atasi dengan melakukan kerjasama dengan instansi lain, menambah pegawai,meningkatkan pengawasan, melakukan edukasi dan monitoring terhadap usaha hotel yang ada di Kabupaten Karo./ The research with the title ""Review of Hotel Tax Potential for Star and NonStar Hotel Business in Karo Regency"" aims to determine the business process and potential of hotel tax on star and non-star hotel businesses in Karo Regency. Besides that this study also aims to find out the obstacles and how to overcome obstacles to extracting hotel tax potential in Karo Regency. This research uses two research methods, namely the literature research method and the field research method. The data used are primary data and secondary data. The primary data was obtained through interviews with the head of revenue of BPKPAD Karo Regency and the Accounting Staff of the Grand Pinus, Grand Ori, and Villa Grand Ori hotels. Secondary data are obtained through the method of literature research. The research conducted is known that the business processes of star and non-star hotels have differences caused by different services and facilities offered. The potential for hotel tax in Karo Regency is still there and the local government can still explore the tax potential so that hotel tax revenue in Karo Regency can increase. The obstacles to extracting potential hotel taxes in Karo Regency come from internal and external BPKPAD karo regency. Obstacles to extracting potential hotel taxes can be overcome by cooperating with other agencies, adding employees, increasing supervision, conducting education and monitoring of hotel businesses in Karo Regency.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | hotel, hotel tax, local tax, potential, potential mining constraints, hotel, pajak hotel, pajak daerah, potensi, kendala penggalian potensi |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Pajak Daerah dan Retribusi Daerah |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 07 Jun 2023 02:52 |
| Last Modified: | 07 Jun 2023 02:52 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1522 |
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