Pemungutan Pajak Hotel Kontribusi Terhadap Pendapatan Asli Daerah (PAD) di Kecamatan Mandau Kabupaten Bengkalis Menurut Peraturan Daerah Nomor 11 Tahun 2011 Tentang Pajak Daerah

Enggrid, Zoufella (2021) Pemungutan Pajak Hotel Kontribusi Terhadap Pendapatan Asli Daerah (PAD) di Kecamatan Mandau Kabupaten Bengkalis Menurut Peraturan Daerah Nomor 11 Tahun 2011 Tentang Pajak Daerah. Other thesis, Universitas Islam Riau.

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Abstract

Local Own-Source Revenue or commonly abbreviated as PAD is income derived and quoted by the government that aims for regional purposes and provides public facilities for the community as well as an income derived from these regional income sources, PAD it must be collected based on regional regulations and must also follow the prevailing laws and regulations in Indonesia. The main problem in this research is how the collection of Hotel Tax and Contribution to Local Own-Source Revenue (PAD) in Mandau Subdistrict Bengkalis and what are the inhibiting factors in collecting Hotel Taxes. While the research method used is qualitative research method that is descriptive and tends to use analysis. Here the author tries to give an overview of the procedures for collecting hotel taxes and constraints in the collection in Mandau Subdistrict. The results showed that the implementation of hotel tax collection based on Bengkalis Regency Regional Regulation Number 11 of 2011 concerning Regional Taxes has not been implemented optimally, this can be seen from the procedures for rectification, cancellation, reduction of provisions and so on which still take quite a long time in its management and there are several factors that become obstacles in collecting hotel taxes in Mandau Subdistrict.

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