ANALISIS PEMUNGUTAN PAJAK HOTEL PADA BADAN PENDAPATAN DAERAH KABUPATEN KUANTAN SINGINGI

Abstract

Region that have the authority and responsibilitythat exist on the basis of openness, community participation and accountability to the community. The effort to increas regional income to increas revenues from the local tax sector such as hotel taxes. The research was conducted at the Regional Revenues Agency of Kuantan Singingi Regency. The study explains how the Hotel Tax Collection Procedur in Kuantan Singingi Regency. About the purpose of this research is to study the system and procedures for collecting hotel taxes in the Kuantan Singingi District Revenue Agency. Data collection techniqus researches conducted interviews, documentation,observation to be able to find out the hotel tax collection system and procedures. Samples taken using purposive sampling method, namely the sample chosen is a person who is an expert, or who has the right to transport in accordance with the objectives of the study. Then the chosen sample is the boss or the leader. And the data analysis used is a qualitative descriptive method that is analyzing the data obtained based on then submitting it with a theory that supports the discussion, then the writer draws some conclusions from the explanation. From the results of the study it can be concluded that the system and procedures for hotel tax collection have been running quite well but not maximally, this is related to the efforts mode by the government in improving the hotel tax collection system and procedures. Based on the results of the research proposed, the researchers must be able to share everything with ini the institution, this could increas the target of the hotel tax collection.