Evaluasi Pelaksanaan Peraturan Daerah Nomor 7 Tahun 2011 Tentang Pajak Hotel Di Kabupaten Rokan Hilir

Alkan, Alkan (2022) Evaluasi Pelaksanaan Peraturan Daerah Nomor 7 Tahun 2011 Tentang Pajak Hotel Di Kabupaten Rokan Hilir. Masters thesis, Universitas Islam Riau.

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Abstract

This research was conducted with the aim of knowing the implementation of Regional Regulation Number 7 of 2011 concerning Hotel Tax in Rokan Hilir Regency and also to find out the inhibiting factors in the implementation of the Regional Regulation. The research method uses qualitative research methods as a technique for data collection and direct interviews with informants such as the Head of Bapenda Rohil, Secretary of Bapenda, Head of Data Collection and Services, Head of Billing and Objections, Head of Bookkeeping and Reporting, Head of Sub-Division of Data Collection and Determination, Head of SubDivision of Billing and Elimination Tax Receivables, Head of Sub-Division of Bookkeeping, Head of Sub-Division of Examination, Staff for Data Collection and Determination, Staff for Billing and Objections, Hotel Entrepreneurs and visitors. The results showed that the effectiveness of the implementation of hotel tax collection in Rokan Hilir Regency had problems due to the covid 19 which resulted in a decrease in the amount of hotel tax collection and a decrease in PAD receipts in Rokan Hilir Regency. Efficiency with the COVID-19 outbreak, tax receipts and tax collection are no longer efficient, this can be seen from the determination of the amount of taxes based on reports on the number of visitors where hotel visitors were greatly reduced during the covid 19 period and social restrictions were implemented. Adequacy, in the implementation of hotel tax collection, where the data collection team who went to the field also had problems due to maintaining distance and also implementing physical distancing. Alignment As the target in 2019 was Rp. 1,247,607,858.00, this amount was obtained from the realization in 2018 with a figure of Rp. 1,007,607,858.00 added 10%. From the 2019-2020 revenue data, there was a drastic decrease in revenue realization in 2020. Responsiveness in making this determination is based on the number of rooms and the number of visitors for each hotel, which differs in 1 month. The determination and collection is carried out every month in one fiscal year. Based on regional regulation Number 7 of 2011 concerning hotel taxes, there are sanctions in accordance with applicable regional regulations. And the accuracy can be seen that hotel taxpayers are in a current pandemic condition through the policies issued, namely by providing convenience in payment and withdrawal of local taxes by providing relief in tax payments for hotels operating during the new normal era and also not collect fines in late tax payments and reporting.

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