CD Skripsi

Peran Unit Pelaksana Teknis Pendapatan Daerah Kecamatan Mandau Kabupaten Bengkalis Dalam Pemungutan Pajak Hotel Di Kecamatan Mandau Ditinjau Dari Pasal 17 Peraturan Bupati Kabupaten Bengkalis Nomor 17 Tahun 2012 Tentang Petunjuk Dan Pelaksanaan Pajak Hotel

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ABSTRACT
The taxation sector plays an important and strategic role in state revenue.
Regarding this tax, it consists of national taxes and local taxes. Regional taxes
are divided into two, namely provincial taxes and district/city taxes. In Bengkalis
Regency, the hotel tax is regulated in the Bengkalis Regency Regent Regulation
Number 17 of 2012 concerning Hotel Tax Instructions and Implementation. The
role of the Regional Revenue Technical Implementation Unit, Mandau District,
Bengkalis Regency is very necessary to carry out the provisions of Article 17
contained in the regulation. The purpose of writing this thesis: First, to determine
the role of the UPT for the district of Mandau Bengkalis Regency in collecting
hotel taxes. Second, to determine the inhibiting factors. Third, to find out the
efforts that can be made by the UPT for the Mandau district of Bengkalis Regency
in collecting hotel taxes.
The type of research used is empirical or sociological legal research.
Sources of data used in this study are primary data and secondary data. Data
analysis is the process of compiling data so that the data can be interpreted. In
this case, the analysis used is qualitative data analysis, namely data that cannot
be measured or assessed with numbers directly. Thus, after the primary data and
secondary data in the form of documents are obtained completely, then they are
analyzed with regulations relating to the problem under study.
From the results of research conducted that the role of the Regional Revenue
Unit of Mandau District, Bengkalis Regency in collecting hotel taxes in terms of
Article 17 of the Bengkalis Regency Regent Regulation No. 17 of 2012 concerning
Instructions and Implementation of Hotel Taxes can be said to have not run
optimally. This is because the work mechanism of the Regional Revenue Unit of
Mandau District is not yet optimal as the executor and person in charge in the
field of regional financial management and the lack of socialization of the
application of Article 52 of the Bengkalis Regency Regional Regulation Number
11 of 2011 concerning Regional Taxes, namely hotel taxes to taxpayers.
Regarding the inhibiting factors experienced starting from the lack of awareness
of hotel owners to carry out taxpayers and have not given strict sanctions to tax
subjects who do not obey the rules. In addition, the subject of the taxpayer also
does not understand the tax regulations clearly which then causes the subject of
the taxpayer to be disobedient. Regarding efforts that can be made, starting from
increasing public awareness by conducting socialization in the context of
controlling tax reporting, must provide strict sanctions and improve performance,
especially in terms of supervision.
Keywords: Role, Supervision, Hotel Ta

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

09 03. 122 (0012)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Hukum – Hukum Administrasi Negara., 2022

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

09 03. 122 (0012)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

HUKUM TATA NEGARA

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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