Analisis Kesadaran Pemilik Usaha Rumah Kos Terkait Pajak Hotel Kategori Rumah Kos Dalam Meningkatkan Penerimaan Pajak Hotel Daerah Jakarta Pusat Tahun 2020-2021

Authors

  • Selvina Choirun Ni'mah Institut Ilmu Sosial dan Manajemen STIAMI
  • Bambang Irawan Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.31334/jiap.v3i3.3167

Abstract

This study aims to discuss the awareness of Boarding House business owners related to increasing hotel tax revenue in the Central Jakarta area in 2020-2021, as well as knowing what are the internal and external obstacles taxpayers in paying boarding house tax in the Central Jakarta area.this study uses a qualitative approach with descriptive research using data collection   techniques   in   the   form   of   interviews   to   obtain primary data and documentation, observation is done to obtain secondary data. Based on the results of this study, it can be seen that the awareness of Boarding House business owners related   to   hotel   tax   revenues   in   the   category   of   boarding houses in increasing hotel tax revenues in the Central jakarta area in fact from 2020 to 2021 has decreased for hotel tax objects in the category of boarding houses, although the boarding house business owners already understand, but they still cannot carry out their tax obligations due to lack of awareness from the public regarding the importance of paying hotel tax on   the category of boarding houses for local tax revenues in Central jakarta. One of the internal obstacles for taxpayers to pay boarding house taxes is the lack of awareness of taxpayers who register their businesses and also economic factors   caused   by   the   impact   of   the   pandemic.   While   the external constraints for socialization with taxpayers Boarding House has not been maximized, the lack of assertiveness of the government of Central Jakarta Regional Tax Service on the implementation or implementation of the boarding house tax so that there are still many boarding house business owners who shy away from their obligations and are not afraid of the sanctions that will be imposed

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Published

2023-07-13

Issue

Vol. 3 No. 3: Mei 2023

Section

Articles

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