Zantia, Gina (2025) PROSEDUR PENDATAAN, PENDAFTARAN, PENETAPAN DAN PEMBAYARAN PAJAK HOTEL PADA BADANI PENGELOLA PAJAK DAN RETRIBUSI DERAH (BPPRD) KOTA JAMBI. D3 thesis, UNIVERSITAS JAMBI.
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Abstract
Laporan tugas akhir ini bertujuan untuk menjelaskan secara rinci prosedur administrasi pajak hotel yang dilaksanakan oleh Badan Pengelola Pajak dan Retribusi Daerah (BPPRD) Kota Jambi, yang mencakup tahapan pendataan, pendaftaran, penetapan, dan pembayaran. Tujuan utama dari penulisan ini adalah untuk mengevaluasi efektivitas prosedur tersebut dalam mendukung peningkatan Pendapatan Asli Daerah (PAD). Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi langsung, wawancara dengan pegawai BPPRD, serta dokumentasi selama masa magang. Proses pendataan dilakukan melalui survei lapangan terhadap objek pajak, verifikasi dokumen usaha, dan penerbitan Nomor Pokok Wajib Pajak Daerah (NPWPD). Tahapan pendaftaran dilaksanakan dengan mengisi formulir pendaftaran dan melampirkan identitas serta dokumen legalitas usaha. Penetapan pajak dilakukan berdasarkan omzet usaha hotel dengan tarif tetap sebesar 10%. Pembayaran pajak dilaksanakan menggunakan sistem self-assessment, baik secara langsung ke loket BPPRD maupun melalui aplikasi daring SIMPATTI. Hasil analisis menunjukkan bahwa meskipun terjadi fluktuasi penerimaan dari tahun 2020 hingga 2023, pada tahun 2024 realisasi penerimaan pajak hotel meningkat signifikan hingga mencapai 96,09% dari target yang ditetapkan. Hal ini mencerminkan peningkatan kepatuhan wajib pajak serta efektivitas sistem pengelolaan pajak yang diterapkan. Kesimpulan dari penelitian ini menyatakan bahwa penerapan prosedur yang terstruktur dan berbasis teknologi mampu meningkatkan kinerja penerimaan pajak daerah dan memberikan kemudahan pelayanan bagi masyarakat. Kata kunci: Pendataan, Pendaftaran, Penetapan, Pembayaran, Pajak Hotel This final report aims to provide a detailed explanation of the procedures involved in hotel tax administration at the Regional Tax and Retribution Management Agency (BPPRD) of Jambi City. The focus is on four key stages: data collection, taxpayer registration, tax assessment, and payment processing. The objective is to evaluate the effectiveness of these procedures in increasing Local Own-Source Revenue (PAD). The research uses a qualitative descriptive method, with data gathered through direct observation, interviews with BPPRD officials, and document analysis during an internship period. The data collection process involves on-site surveys of hotels, verification of legal business documents, and issuance of the Regional Taxpayer Identification Number (NPWPD). Registration is carried out by submitting complete forms and supporting documentation. Tax assessment is based on hotel service revenues, including lodging and other supporting services, calculated using a fixed rate of 10%. Payments are made using the self-assessment system, either online through the SIMPATTI platform or manually at BPPRD counters. The findings indicate that from 2020 to 2023, hotel tax revenues fluctuated due to various external factors, including the COVID-19 pandemic. However, in 2024, there was a notable increase in tax realization, reaching 96.09% of the annual target, reflecting better compliance and more effective management. The study concludes that a well-structured and technology-supported tax administration system significantly improves taxpayer awareness and contributes to the achievement of local revenue goals in Jambi City. Keywords: Data Collection, Registration, Assessment, Payment, Hotel Tax
| Type: | Thesis (D3) |
|---|---|
| Uncontrolled Keywords: | Keywords: Data Collection, Registration, Assessment, Payment, Hotel Tax |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Perpajakan |
| Depositing User: | Gina zantia |
| Date Deposited: | 02 Jul 2025 03:03 |
| Last Modified: | 02 Jul 2025 03:07 |
| URI: | https://repository.unja.ac.id/id/eprint/80997 |
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