PENGELOLAAN PAJAK HOTEL DAN PAJAK RESTORAN

Penulis

  • Sahat Pardomuan Simbolon
  • Meyzi Heriyanto
  • Febri Yuliani

DOI:

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

Kata Kunci:

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

Abstrak

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.

Unduhan

Diterbitkan

2019-01-07

Cara Mengutip

Simbolon, S. P., Heriyanto, M., & Yuliani, F. (2019). PENGELOLAAN PAJAK HOTEL DAN PAJAK RESTORAN. Jurnal Ilmu Administrasi Negara, 16(2), 52–58. https://doi.org/10.46730/jiana.v16i2.6778

Terbitan

Vol 16 No 2 (2018)

Bagian

Artikel

Lisensi

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