ANALISIS POTENSI DAN EFEKTIVITAS PAJAK HOTEL KABUPATEN PANGANDARAN

ULFAH SANIFAH, - (2018) ANALISIS POTENSI DAN EFEKTIVITAS PAJAK HOTEL KABUPATEN PANGANDARAN. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk mendeskripsikan seberapa besar potensi penerimaan pajak hotel Kabupaten Pangandaran dan menganalisis penetapan potensi pajak hotel di Dinas Pengelolaan Keuangan dan Aset Daerah Kabupaten Pangandaran serta menganalisi tingkat efektivitasnya. Metode penelitian yang digunakan adalah metode deskriptif analitis dengan pendekatan kuantitatif.Teknik pengumpulan data yang digunakan adalah dokumentasi dan wawancara. Telaah dokumentasi dilkukan terhadap laporan target dan realisasi pajak hotel, tingkat hunian hotel, dan tarif hotel di Kabupaten Pangandaran. selanjutnya wawancara dilakukan di Dinas Pengelolaan Keuangan dan Aset Daerah dan Dinas Pariwisata dan Kebudayaan kabupaten Pangandara. Hasil penelitian menunjukan bahwa potensi penerimaan pajak hotel Kabupaten Pangandaran tahun 2017 lebih tinggi dari target dan realisasi pajak hotel Kabupaten Pangandaran sebesar Rp. 24.819.326.233. Realisasi hanya mencapai 31,2% dari potensi, dengan tingkat efektivitas selama tahun 2017 tidak efektif karena nilai efektivitas kurang dari 60%. Gap tersebut sangat besar, sehingga dilakukan analisis perhitungan potensi dengan penetapan target di DPKAD, masih banyak kekurangan dari tata cara penetapan targer, dan perhitungan ptensi 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;---This study aims to describe the potential of hotel tax revenue in Pangandaran Regency and analyze the determination of hotel tax potential in the Regional Office of Financial and Asset Management in Pangandaran District and analyze the level of effectiveness. The research method used is descriptive analytical method with a quantitative approach. Data collection techniques used are documentation and interviews. Documentation review was conducted on the target report and realization of hotel taxes, hotel occupancy rates, and hotel rates in Pangandaran Regency. Subsequently the interview was conducted at the Regional Financial and Asset Management Office and the Tourism and Culture Office of Pangandara district. The results showed that the potential of Pangandaran Regency hotel tax revenue in 2017 was higher than the target and realization of Pangandaran Regency hotel tax of Rp. 24,819,326,233. The realization only reached 31.2% of the potential, with the effectiveness level for 2017 ineffective because the effectiveness value was less than 60%. The gap is very large, so an analysis of potential calculations with the target setting in DPKAD is carried out, there are still many shortcomings of the pricing procedure, and unclear potential calculations. The author would like to provide recommendations to improve detailed tax subject data collection, and calculate the occupancy rate of hotel rooms so that their true potential can be known.

Item Type: Thesis (S1)
Additional Information: No. Panggil : S PEA ULF a-2018; Nama Pembimbing : I. Nugraha; NIM : 1406430;
Uncontrolled Keywords: Potensi Pajak Hotel, Efektivitas Pajak Hotel
Subjects: L Education > L Education (General)
L Education > LB Theory and practice of education
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: YUSUP REZA ADITYA HARDIAN
Date Deposited: 24 Feb 2020 06:17
Last Modified: 24 Feb 2020 06:17
URI: http://repository.upi.edu/id/eprint/47080

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