SUPERVISION OF HOTEL AND RESTAURANT TAX LEARNING TO IMPROVE REGIONAL ORIGINAL INCOME (PAD) SUMEDANG DISTRICT

Lalas Sulastri, Prima Nugraha

Abstract


To manage hotel and restaurant taxes, it is absolutely necessary to have sufficient supervision and to supervise the implementation of hotel and restaurant taxes carried out by the Regional Revenue Service. The purpose of this study, namely to determine the implementation of supervision of hotel and restaurant tax collection, things that hinder and efforts that must be done to overcome obstacles to the implementation of supervision of hotel and restaurant tax collection in increasing the original revenue of Sumedang Regency. The method used in this research is qualitative method. With eight informants of research, namely the Head of the Regional Revenue Service, Head of Planning and Operations Control, Head of Control and Supervision Section, Executive Staff of Operational Control Planning, hotel and restaurant management. The results of the study show that controlling of hotel tax collection and restaurant tax to increase Sumedang Regency's original revenue has been effective but not yet maximally this can be seen from still encountered several obstacles, including the competency of tax collector officers, budget constraints and low awareness of taxpayers. However, it is expected that in the future there will be improvements in line with efforts to be carried out by the Regional Revenue Service of Sumedang Regency.

Keywords


supervision, hotel and restaurant tax, local revenue

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DOI: https://doi.org/10.30740/jees.v2i1.32

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