Pelaksanaan Pemungutan Pajak Hotel Dalam Meningkatkan Pendapatan Asli Daerah Kota

Abstract

Defined as the collection of taxes by the government based on laws and regulations that result is used to finance general government expenditure remuneration is not directly given at the time of payment, while the implementation which need to be forced. Hotel tax is a potential source revenue Pekanbaru city, but has not contributed its best to the local budget. When viewed from the symptoms in the field in the process of implementation has not been levied in accordance with the Regional Regulation No.. 07 Year 2011 About Tax hotel, it is seen from the many hotels that do late payments. Based on these phenomena, the formulation of the problem in this research is how the implementation of hotel tax collections to increase city revenue Pekanbaru.tujuan research to know the implementation of the implementation of hotel tax collections to increase revenue Pekanbaru. The factors that affect the implementation of hotel tax collection to increase local revenue Pekanbaru is its human resources Revenue Agency Pekanbaru both in quality and quantity. Lack of participation and the awareness of the public to carry out its obligations to pay hotel taxes and weak government regulations Pekanbaru in imposing sanctions to taxpayers who did not pay his taxes