PENGELOLAAN PAJAK HOTEL DAN PAJAK RESTORAN

Authors

  • Sahat Pardomuan Simbolon
  • Meyzi Heriyanto
  • Febri Yuliani

DOI:

https://doi.org/10.46730/jiana.v16i2.6778

Keywords:

hotel tax, restaurant tax, official assessment, self-assessment

Abstract

Management of Hotel Taxes and Restaurant Taxes. This study aims to find out hotel
and restaurant taxes in order to increase the Regional Original Income Pelalawan District. This
type of research is qualitative. The research informant is Head of Secretary of BPKAD, Head of
Division and Taxpayer. Technical data are interviews and documentation studies. Data analysis
using interactive models. The results showed that the constitution of hotel and restaurant tax
management on the Realization of Pendapatan Asli Daerah (PAD) is still very minimum.

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Published

2019-01-07

Issue

Vol. 16 No. 2 (2018)

Section

Articles

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