Aulia, Ismi (2017) ANALISIS POTENSI PENERIMAAN PAJAK HOTEL DI KOTA BANDUNG. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini ditujukan untuk untuk mendeskripsikan seberapa besar potensi penerimaan pajak hotel kota Bandung pada tahun 2015 dan menganalisis penetapan potensi Pajak Hotel di Dinas Pelayanan pajak Kota Bandung (Disyanjak). Metode penelitian yang digunakan adalah metode camputan (Mixed Methode) dengan model “campuran tidak berimbang”, metode kuantitatif sebagai metode primernya. Teknik pengumpulan data yang digunakan adalah dokumentasi dan wawancara. Telaah dokumentasi dilakukan terhadap Laporan Target dan Realisasi Pajak Hotel, Tingkat Hunian Hotel, dan tarif hotel di Kota Bandung. Selanjutnya wawancara dilakukan di Dinas Pelayanan Pajak Kota Bandung dan Dinas Kebudayaan dan Pariwisata. Hasil penelitian menunjukkan bahwa potensi penerimaan Pajak Hotel Kota Bandung Tahun 2015 lebih tinggi dari target dan realisasi Pajak Hotel Kota Bandung sebesar Rp. 13,079,264,457,905. Potensi hanya mencapai 1,99% dari total potensi yang ada. Gap tersebut sangat besar, sehingga dilakukan analisis perhitungan potensi dan penetapan target di Disyanjak, masih banyak kekurangan dari tata cara penetapan target, dan perhitungan potensi yang belum jelas. Penulis ingin memberikan rekomendasi, untuk meningkatkan pendataan subjek pajak secara rinci, dan perhitungan tingkat hunian kamar hotel sehingga dapat diketahui potensi sebenarnya . Kata kunci :.Potensi Pajak Hotel, Target Penerimaan Pajak Hotel, Dinas Pelayanan Pajak. This research intended to describe how big potential tax revenue of hotels in Bandung city at 2015, and analyze the agreement of potential Tax Hotel in Bandung Dinas Pelayanan Pajak (Disyanjak). The research method used is Mixed Method with the model of "concurrent embedded", quantitative method as its primary method. Data collection techniques used are documentation and interviews. Documentation study was conducted on the Hotel Tax Target and Realization Statement, Hotel Occupancy Rate, and hotel tarif in Bandung City. Furthermore, the interview was conducted at the Tax Service Office of Bandung and the Department of Culture and Tourism. The results showed that the potential revenue of Bandung Hotel Tax Year 2015 higher than the target and the realization of Bandung Hotel Tax of Rp. 13,079,264,457,905. Potential is only 1.99% of the total potential. The gap is very large, so the potential calculation and targeting analysis is done in Disyanjak, there are still many shortcomings of targeting procedures, and unclear potential calculations. The authors want to provide recommendations, to improve the data collection of tax subjects in detail, and calculation of occupancy rate of hotel rooms so that it can be known the true potential. Keywords : Hotel Tax Potential, Hotel Tax Reception Target, Tax Service Office.
| Item Type: | Thesis (S1) |
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| Additional Information: | No. Panggil : S PEA AUL a-2018; Pembimbing : I. Nugraha, II. Arvian Triantoro |
| Uncontrolled Keywords: | Potensi Pajak Hotel, Target Penerimaan Pajak Hotel, Dinas Pelayanan Pajak. |
| Subjects: | H Social Sciences > HB Economic Theory L Education > LB Theory and practice of education |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Mrs. Neni Sumarni |
| Date Deposited: | 14 Aug 2018 07:19 |
| Last Modified: | 14 Aug 2018 07:19 |
| URI: | http://repository.upi.edu/id/eprint/30612 |
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