Abdillah, Fadhli (2014) ANALISIS POTENSI DAN REALISASI PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN DAERAH KOTA BOGOR. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengelolaan pajak hotel di Dinas Pendapatan Daerah Kota Bogor guna peningkatan penerimaan pajak hotel, potensi dan realisasi penerimaan pajak hotel dan untuk mengetahui hambatan yang dihadapi oleh Dinas Pendapatan Daerah Kota Bogor. Sampel penelitian diambil berdasarkan data kualitatif di mana untuk mendapatkan datanya dilakukan beberapa tahap, yaitu (1) melakukan wawancara yang dilakukan terhadap beberapa petugas Dispenda, (2) meminta data berupa angka realisasi penerimaan pajak hotel maupun pajak daerah secara keseluruhan dan perbandingan terhadap pendapatan asli daerah pada tahun 2010, 2011, dan di tahun 2012. Tarif pajak hotel berdasarkan Undang-Undang No.28 tahun 2009 tentang Pajak Daerah dan Retribusi Daerah dengan didukung oleh Undang-Undang Nomor 12 tahun 2011 tentang Pajak Hotel yaitu sebesar 10% dari omset atau pendapatan hotel yang biasa disebut dengan istilah DPP (Dasar Pengenaan Pajak). Berdasarkan data yang diperoleh, di tahun 2010 realisasi pajak hotel sebesar Rp 8.207.834.538, tahun 2011 sebesar Rp 15.704.258.353, dan di tahun 2012 sebesar Rp 27.528.683.203. The purpose of this research is to find out how the management of Tax Revenue in the service of The hotel Bogor City in order to increase tax revenues, the potential and the realization of tax revenues and to know the obstacles faced by at Dinas Pendapatan Daerah Kota Bogor. The research sample taken based on qualitative data on where to get its data took several stages, namely (1) conducting interviews carried out against some of the officers Dispenda, (2) request the data a number of hotel tax revenue realization as well as the overall tax areas and comparison against the original revenue areas in 2010, 2011, and 2012. Hotel tax rate based on law No. 28 of 2009 about local tax Levy and supported by Regional law No. 12 year 2011 about the Hotel Tax of 10% of turnover or revenue hotels commonly referred to with the term DPP (Basic Tax Imposition). Based on the data obtained, in 2010 the hotel tax realization of Rp 8.207.834.538, Rp 15.704.258.353 in 2011, and in 2012 amounting to Rp 27.528.683.203.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | atik | ||||||||
| Date Deposited: | 01 Mar 2023 03:30 | ||||||||
| Last Modified: | 01 Mar 2023 03:30 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9766 |
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