Peran Badan Pendapatan Daerah Dalam Pengawasan Pajak Hotel Di Kota Pekanbaru

Altiando Saputra Nasution, Muhammad (2022) Peran Badan Pendapatan Daerah Dalam Pengawasan Pajak Hotel Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the role of regional revenue agencies in supervising hotel taxes in Pekanbaru City and to find out what are the inhibiting factors in supervising hotel taxes in Pekanbaru City. The indicators used include setting standard methods for measuring performance, measuring performance, comparing performance according to standards, and taking corrective actions. This research was conducted at the Regional Revenue Agency of Pekanbaru City using a qualitative descriptive research method. Collecting data using observation, interview and documentation techniques. The results of this study indicate that the role of regional revenue agencies in supervising hotel taxes in Pekanbaru City cannot be said to be effective because in several indicators, such as setting a standard method for measuring performance carried out by the Pekanbaru City Regional Revenue Agency in hotel tax supervision has been running optimally, only alone is less effective when viewed from the number of sub-districts in the city of Pekanbaru itself, there are 15 sub-districts, while the number of supervisory teams from the Pekanbaru City Regional Revenue Agency is only 5 teams. Comparing performance in accordance with the standards of the Pekanbaru City Regional Revenue Agency in Supervision and socialization related to Hotel Taxes, it is still not optimal as a whole due to the lack of supervision and socialization carried out to hotel taxpayers. Taking corrective action in terms of performance or direct supervision of business actors and hotel objects in Pekanbaru City has been carried out optimally, but only needs to be added to the number of employees or a special team to conduct supervision so that it is more thorough and fast, but indicators of measuring performance have been carried out by conducting regular supervision and taking the necessary actions to achieve the specified vision and mission such as the preparation of work plans, division of special teams to carry out supervision, carrying out company operational standards properly, enforcing a routine supervision schedule, and running a supervisory system which is divided into typing box and human typing to the maximum.

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