MANAJEMEN PAJAK HOTEL DAN RESTORAN PADA PEMERINTAH KABUPATEN MAMUJU

MUHAMAD ISMAIL TANRI, ISMAIL (2018) MANAJEMEN PAJAK HOTEL DAN RESTORAN PADA PEMERINTAH KABUPATEN MAMUJU. Masters thesis, Politeknik STIA LAN Makassar.

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Abstract

The problem analyzed in the study was about management. The
objective of the study was to understand and analyze the management
of hotel and restaurant tax in Mamuju Regency.
The study applied a qualitative method with a descriptive approach.
Unit analysis was the hotel and restaurant tax and agency for local
government revenue, head of the tax I department, head of section for
hotel, entertainment, and restaurant tax, treasure, and tax collectors.
The data for the study collected through interviews, observation, and
document study. The data was analyzed using data triangulation.
The results of the study showed that (1) the planning of the hotel and
restaurant tax management at the income agency had been good
although the data collection was not maximized because it was very
simple but already gave an idea of the magnitude of the existing tax
potential so that the target setting for the receipt of tax realization
could be known; (2) the implementation function in the tax
management had not gone well because of the awareness of tax objects
that were still minimal. Nevertheless, its implementation was already in
accordance with established mechanisms and regulations; (3) reporting
of tax collection and revenue was good although not yet accountable
and online; and (4) supervision of hotel and restaurant tax management
had not run well due to irregularities in its management although its
implementation was already in accordance with existing procedures

Item Type: Thesis (Masters)
Subjects: A General Works > AI Indexes (General)
Depositing User: Teknologi Informasi
Date Deposited: 18 Jan 2022 05:09
Last Modified: 18 Jan 2022 05:09
URI: https://eprints.stialanmakassar.ac.id/id/eprint/107

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