Evaluasi sistem pemungutan pajak hotel di kabupaten Karanganyar

Oleh :
Doni Ashari - F3407095 - Fak. Ekonomi dan Bisnis

ABSTRACT Study was to find out how the application procedure or execution of voting systems in Karanganyar Regency Hotel Tax, as well as the obstacles and solutions during the process of implementing the tax collection system run hotel. The research object is the Office of Financial Management of Income and Assets Area (DPPKAD) Karanganyar District. Research conducted by to research primary data that is procedure or system of tax collection in Karanganyar Regency Hotel, and is equipped with a secondary data describing how the institution being the object of research. Data collection methods used in this study include observational methods, interview and library research. The results showed that the implementation of the collection system in Kabupeten Karanganyar Hotel Tax is not running optimally. Wide working area plus the limited worker in the field and limited their ability to perform their duties, is affecting the implementation of systems that have not been able to achieve the target set. Besides the low awareness among entrepreneurs hotel as a compulsory tax to pay taxes to make the implementation of hotel tax collection system is less effective. Based on this research, the author provides advice to the Office of Finance and Asset Management Revenue Area (DPPKAD) Karanganyar District officers in the field and add supplied him with better skills, so that the maximum in the charge. Keywords: Hotel Tax, taxpayers, System DPPKAD