STRATEGI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN

Abstract

This research began in February 2012. begins with the collection of data to the data processing results of the research. The settlement is also guided by the authors: Dra. Sofia Achnes, M. Si. Based on the original revenue is The greatest average obtained from tax areas. In the last five years the largest ratio obtained the data that are obtained in 2008 are amounting to teperoleh and lowest 134,10% in 2009, which amounted to 110,09%. The formulation of the problem in this research is the "strategy of tax revenue in Hotel and restaurant Revenue Department Offices County Kuantan Singingi" with the aim of research to Analyze Tax Strategies "Hotel and restaurant in County Revenue Department Office Kuantan Singingi." The method used is descriptive qualitative methods, the analysis of which attempt to provide a detailed picture based on a reality that is found in the field of tax strategy, specifically the tax on hotel/restaurant/wiswa and restaurants. The Data used in this study consists of primary data (the ability (Ability), attitude (Attitude), appearance (Appearance), attention (Attention), action (action), and responsibility (accountability)), and secondary (History, tasks and powers, organizational structure, PAD 5 years ago, the restaurant has a TAX ID, and the Hotel/Guest House has a TAX ID). Data collection techniques include: observation, interviews, and review of documentation. It involves seven samples consisting of one person is head of Department and three owners of the hotel/guesthouse and three restaurant owners. The results of this research are Strategy tax revenue hotels and restaurants in The District Revenue Office Kuantan Singingi "it is good" by applying the concept of the service consist of the Ability (Ability), Attitude (Attitude), Appearance (appearance), Attention (attention), Action (action), and Accountability (responsibility). The success of the poll taxes hotel/guest house and restaurant in County Revenue Department Singingi had "successfully" because tax revenue strategy is the Hotel and restaurant has set in the offices of The Local Revenue District of Kuantan Singingi is a tax payment system "picked up the ball" by invoking the concept of good service, so that with this system the taxpayer eased to pay taxes, especially the taxpayers who live far from the Office of the Department of Revenue District of Kuantan Singingi Area.