Pemungutan Pajak Hotel Kontribusi Terhadap PAD (Pendapatan Asli Daerah) Di Kota Pekanbaru

Rani, Buana Shyntia (2019) Pemungutan Pajak Hotel Kontribusi Terhadap PAD (Pendapatan Asli Daerah) Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Whereas in Law Number 33 of 2004 concerning Balance The Benefits Between the Center and the Regions Article 1 Number 18 of the region's original income collected based on local regulations collected by the government itself regions sourced from: local taxes, regional levies, profits from business entities regional property, as well as other legitimate regional original income. Financial policy the state is directed to increase regional original income as the main source regions used by regions in implementing government systems and regional development in accordance with their needs in order to reduce dependence in getting funds from the top level government (subsidies). This can implemented and implemented with a decentralized system, with it this autonomy which aims to manage their own household and run the wheels of government. The pokook problem in this research is how to collect or hotel tax contribution to PAD in Pekanbaru City and how is the procedure Hotel Tax increase on PAD in Pekanbaru City. This study uses observational research methods in a way survey that is research carried out directly down to the field for obtain interview data with the nature of deductive research. Based on the results of the study, in this thesis that the collection of funds there is still incompatibility with the data obtained at the City DISPENDA Pekanbaru which between the target and its realization is not appropriate as well as in terms of collection of taxpayers who pay late taxes this hotel does not get the law for making a deterrent effect only reaches sending letters Notification and waiting for good faith from the taxpayers to pay tax, then between das sein and das solen is not balanced so this will make taxpayers not to follow applicable regulations and assume the law will not go well. In the implementation of collection and contribution of this absence of mandatory burdensome punishment tax and these taxpayers still don't understand how important tax is to the country and think that the tax is burdensome for them to pay.

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