Analisis Efektivitas Pajak Hotel Dalam Upaya Penerimaan Pajak Daerah Kota Bekasi Pada Masa Pandemi Covid-19
DOI:
https://doi.org/10.31334/jiap.v1i4.2841Abstract
in this study was the Bekasi BAPENDA office. The results showed that in 2018 and 2019 the hotel tax had decreased so that it could be said to be less effective and in 2020 it had increased so that it could be said to be effective in hotel tax revenue due to the lack of honesty and truthfulness of taxpayers in paying and reporting hotel tax and the lack of registered Taxpayers' awareness and compliance to pay their tax obligations in accordance with applicable regulations. That way the hotel tax never Hotel tax is a tax on services provided by the hotel. The phenomenon in this study was that hotel tax revenue had not reached the target. It was because of the high competition of star hotels with other cities, the lack of hotel visitors, and taxpayers who did not abide to their tax obligations properly and correctly. This study was conducted with the aim of analyzing the effectiveness of hotel taxes in the effort to increase regional tax in Bekasi during the COVID-19 pandemic along with the obstacles and efforts made by the Regional Revenue Agency (BAPENDA). This study used a descriptive qualitative research method. The data collection methods in this study were observation, interviews, and documentation. The study location reached the target, it could be seen from the data that in 2018, only 72.06% of the target was realized, 66.11% in 2019, and 96.77% in 2020. Efforts are being made to the Regional Revenue Agency to be more responsive in resolving problems from taxpayers so that no more obstacles occur related to hotel tax collection.References
BUKU :
Anggara, Sahya. 2012. Ilmu Administrasi Negara. Bandung: Pustaka Setia.
Gibson, Ivancevich, Donnely. 1997. Organisasi dan Manajemen, Perilaku struktur Proses. Jakarta: Erlangga.
Harbani, Pasolong. 2014. Teori Administrasi Publik. Bandung: CV. Alfabeta.
Harjo, Dwikora. 2019. Perpajakan Indonesia. Jakarta: Mitra Wacana Media.
Ibrahim, Adam. 2009. Perilaku Organisasi. Bandung: Sinar Baru.
Maksudi, Beddy Iriawan. 2017. Dasar-Dasar Administrasi Publik. Depok: Rajawali Pers.
Moleong, Lexy. J. 2016. Metodologi Penelitian Kualitatif Edisi Revisi. Bandung: PT. Remaja Rosdakarya.
Mulyadi, Deddy et al. 2016. Administrasi Publik untuk Pelayanan Publik. Bandung: Alfabeta.
Nazir, Mohammad. 2011. Metode Penelitian. Jakarta: Ghalia Indonesia
Pekei, Beni. 2016. Konsep dan Analisis Efektivitas Pengelolaan Keuangan Daerah di Era Otonomi. Jakarta: Taushia.
Rahayu, Siti Kurnia. 2010. Perpajakan Indonesia: Konsep dan Aspek Formal. Yogyakarta: Graha Ilmu.123
Ravianto, J. 2014. Produktivitas dan Pengukuran. Jakarta: Binaman Aksara.
Rosenbloom, David H et al. 2015. Public Administration: Understanding Management, Politics, and Law in the Public Sector, 8th Edition. New York: McGraw-Hill.
Siahaan, Pahala Marihot. 2010. Hukum Pajak Elementer. Yogyakarta: Graha Ilmu.
Sugiyono. 2010. Metode Penelitian Administrasi Pendekatan Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Sugiyono. 2012. Memahami Penelitian Kualitatif. Bandung: Alfabeta.
Sugiyono. 2014. Metode Penelitian Kombinasi (Mix Method). Bandung:Alfabeta.
Waluyo. 2011. Perpajakan Indonesia. Jakarta: Salemba Empat.
Wulandari, Phaureulia Artha. 2018. Pajak Daerah dalam Pendapatan Asli Daerah. Yogyakarta: CV. Budi Utama.
PERATURAN PERUNDANG-UNDANGAN
Undang-Undang No 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.
Peraturan Daerah Nomor 14 Tahun 2011 tentang Pajak Hotel.
JURNAL
Agriani Lombogia. 2016. Analisis Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Minahasa Selatan ASLI DAERAH (PAD). Minahasa Selatan: Unsrat.
Dinda Ayu DilaNita. 2019. Efektivitas Pajak Hotel dan Kontribusinya Terhadap Pendapatan Asli Daerah (Studi Pada Badan Keuangan Daerah Kota Batu). Malang: Universitas Brawijaya.
Efi Sanius Fani, Ignatius Adiwidjaja, Firman Firdausi. 2017. Analisis Pajak Hotel Dalam Paradigma Pelayanan Publik Untuk Meningkatkan Pendapatan Daerah Asli Kota Batu. Malang: Universitas Tribhuwana Tunggadewi.
Maryana Graceila Luan. 2019. Analisis Efektivitas dan Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah Kota Malang. Malang: Universitas Tribhuwana Tunggadewi.
Nanang Suparman, Engkus, Syamsir, Fadjar, Mubarok. 2019. Implementasi Kebijakan Pemungutan Pajak Hotel Atas Rumah Kos di Kota Bandung. Bandung: UIN Sunan Gunung Djati.
Ni Luh Putu Anggraini, Jantje J. Tinangon, Stanley Kho Walandouw. 2018. Analysis of the Effectiveness of Hotel Tax Collection and Restaurant Tax and The Contribution to the Original Income of the City ff Tomohon. Manado: Universitas Sam Ratulangi.
Nita Benita, David Adechandra, Ashedica Pesudo. 2019. Analysis of the Potential and Realization of Hotel Tax Revenues in Pemalang Regency. Pemalang: Universitas Kristen Satya Wacana.
Sarah Silvina Sucahyo. 2020. Analisis Optimalisasi Penerimaan Pajak Hotel di Kabupaten Kerawang Pada Tahun 2017 – 2019 (Studi Kasus Pada Dinas Pengelolaan Keuangan Dan Asset Daerah Kabupaten Karawang). Bekasi: Universitas STIAMI.
Selly Novicadisa, Sjamsiar Sjamsuddin, Suryadi Suryadi. 2016. Implementasi Kebijakan Pemungutan Pajak Hotel Kategori Rumah Kos di Kota Malang. Malang: Universitas Brawijaya.
Tri Soewandi Eka Putra. 2016. Analysis Producer Behavior (Boarding House Owners) Towards the Implementation of Hotel Tax Categorized for Boarding Houses (Case Study Watugong, Malang). Malang: Universitas Brawijaya.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
