Analisis efektivitas pemungutan pajak hotel pada Dinas Pendapatan Daerah Kabupaten Bekasi Tahun 2013-2015

Ayudi, Obay (2017) Analisis efektivitas pemungutan pajak hotel pada Dinas Pendapatan Daerah Kabupaten Bekasi Tahun 2013-2015. Diploma thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

Pajak Hotel merupakan salah satu dari Pajak Daerah yang potensial bagi penerimaan Pendapatan Asli Daerah di Kabupaten Bekasi. Salah satu ukuran untuk mengetahui tingkat keberhasilan pemungutan Pajak Hotel adalah menghitung efektivitas pemungutan Pajak Hotel yang ada di Kabupaten Bekasi, karena efektivitas berbicara tentang sudah sejauh mana realisasi penerimaan Pajak Hotel dari target yang telah ditentukan sebelumnya. Tetapi pada kenyataannya, penerimaan Pajak Daerah pada sektor Pajak Hotel di Dinas Pendapatan Daerah Kabupaten Bekasi selama tahun 2013-2015 diduga realisasi Pajak Hotel masih belum tertagih secara sempurna dan optimal, masih cukup banyak wajib pajak yang menunggak pembayaran pajak, dan masih banyaknya Wajib Pajak Hotel yang nakal. Penelitian ini bertujuan untuk mengetahui analisis Efektivitas Pemungutan Pajak Hotel di Dinas Pendapatan Daerah Kabupaten Bekasi selama Tahun 2013-2015 berdasarkan Tepat Waktu, Tepat Kualitas dan Tepat Kuantitas. Penelitian ini menggunakan teori Efektivitas yang dikemukakan oleh Adam Ibrahim Indrawijaya (1989:176-177) yang terdiri dari tiga dimensi pokok, yaitu (1) Tepat Waktu, (2) Tepat Kualitas, dan (3) Tepat Kuantitas. Penelitian ini menggunakan Metode Penelitian Deskriptif dengan Pendekatan Kualitatif, yang dimana penelitiannya dengan mengumpulkan data-data, mengungkapkan dan memaparkan data dan mengintrepretasikan data. Teknik Pengumpulan data yang digunakan adalah Wawancara, Observasi dan Studi Pustaka. Sedangkan untuk analisis data yang digunakan adalah Analisis Deskriptif Kuantitatif, Analisis Runtun Waktu, Analisis Efektivitas. Berdasarkan hasil penelitian mengenai Efektivitas Pemungutan Pajak Hotel di Dinas Pendapatan Daerah Kabupaten Bekasi selama tahun 2013-2015 berdasarkan Tepat Waktu, Tepat Kualitas dan Tepat Kuantitas sudah dijalankan dengan baik. Mulai dari sistem pemungutan pajaknya menggunakan Self Assessment System, melaporkan secara berkala SPTPD (Surat Penetapan Tagihan Pajak Daerah), dan memberikan sanksi sebesarkan 2% apabila telat membayar pajak, Pemeriksaan secara optimal, Sosialisasi, Pendataaan Ulang, Memberikan Penghargaan dan Sanksi, dan Mengupayakan Online dalam pelayanan. ABSTRACT Obay Ayudi: “Analysis the Effectiveness of Hotel Tax Collection in the Local Revenue Offices of Bekasi Regency Year 2013-2015”. Hotel Tax is one of the Regional Taxes which has a potential for the revenue of Local Original income in Bekasi Regency. One of the measurements to find out a success rate of Hotel Tax is to calculate the effectiveness of hotel tax collection in Bekasi Regency, because the effectiveness is talking about how far the realization of Hotel Tax acceptance from the target that has been predetermined. But in reality, the Local Taxes acceptance on Hotel Tax sector in the Local Revenue Offices of Bekasi Regency during 2013-2015 allegedly that realization of Hotel Tax is still not completely and optimum collected, there are still many taxpayers who are in arrears of tax payments, and many Hotel Tax Payers are being naughty. This research aimed to find out analysis the effectiveness of hotel tax collection in the Local Revenue Offices of Bekasi Regency during the Year 2013-2015 and the Efforts of Local Revenue Offices of Bekasi Regency to achieve the Effectiveness Rate of Hotel Tax Collection in Bekasi Regency. This research used Effectiveness theory proposed by Adam Ibrahim Indrawijaya (1989: 176-177) it is consisting of three main dimensions, there are (1) Timely, (2) Precise Quality, and (3) Precise Quantity. This research used Descriptive Research Method with Qualitative Approach, which the research is by collecting, express and expose, and interpret data. Data collection technique used an Interview, Observation, and Literature Study. Whereas, the data analysis used is Quantitative Descriptive Analysis, Time Range Analysis, Effectiveness Analysis. Based on the result of research on the Effectiveness of Hotel Tax Collection in the Local Revenue Offices during 2013-2015, indicated that the level of Effectiveness of Hotel Tax Collection in the Local Revenue Offices of Bekasi Regency as a whole hotel class showed fluctuations, there are any continuous increases and discharges each year. In 2013 the Hotel Tax Collection Effectivity rate is about 102.82% and can be categorized Highly Effective, while in 2014 the Hotel Tax Collection Effectiveness rate is about 107.54% and can be categorized Highly Effective. Then, in 2015 the Hotel Tax Collection Effectiveness rate is about 102.98% and can be categorized Highly Effective. The efforts of Local Revenue Offices of Bekasi Regency in achieving Effectiveness of Hotel Tax Collection in Bekasi Regency are by the optimal investigation, Socialization, Reordering, Giving Awards and Sanctions, and strive for an online in the service.

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