Analisis Efektivitas Pemungutan Pajak Hotel Pada Badan Pendapatan Daerah Kabupaten Timor Tengah Utara

ANIN, Emerensiana Blandina (2024) Analisis Efektivitas Pemungutan Pajak Hotel Pada Badan Pendapatan Daerah Kabupaten Timor Tengah Utara. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Emerensiana Blandina Anin, ID number: 33120054, with the thesis title "Analysis of the Effectiveness of Hotel Tax Collection at the Regional Revenue Agency of North Central Timor Regency". Under the guidance of Mr. Leopold M. T. Dawu, SE., MM as supervisor I and Mrs. Susana P. Baso, SE., M.AK as supervisor II. The formulation of the problem in this research is 1) What is the level of effectiveness of the implementation of hotel tax collection in the North Central Timor Regency Bapenda? 2) How big is the contribution of hotel taxes to Original Regional Income in the North Central Timor Regency Bapenda? 3) What factors hinder the implementation of hotel tax collection at the North Central Timor Regency Bapenda? The objectives to be achieved in this research are 1) to determine the level of effectiveness of the implementation of hotel tax collection in the North Central Timor Regency Bapenda, 2) to determine the contribution of hotel taxes to the Regional Original Income of the North Central Timor Regency Bapenda, and 3) to determine the factors inhibiting implementation Hotel Tax collection at Bapenda North Central Timor Regency. This research was conducted at the Regional Revenue Agency of North Central Timor Regency. The data sources in this research are primary and secondary data sources. The data collection techniques used were documentation and interviews. The methods used are quantitative and qualitative research methods. The results of this research show that the effectiveness of North Central Timor Regency Bapenda's hotel tax collection is in accordance with Regional Regulation Number 5 of 2011. The contribution of hotel tax revenues to regional taxes in the last four years from 2021 to 2023 is 38.38%, 20, 05%, 13.18%,. The average contribution of hotel tax revenues to local taxes for three years was 23.87%. Obstacles faced by the Regional Revenue Agency of North Central Timor Regency in carrying out hotel tax collection: lack of awareness of taxpayers to fulfill/pay off the tax owed and the quality of Human Resources from the Regional Revenue Agency of North Central Timor Regency as the collection implementing apparatus which is still lacking in implementing socialization .

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