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PENGELOLAAN PAJAK HOTEL DAN PAJAK RESTORAN DALAM RANGKA PENINGKATAN PENDAPATAN ASLI DAERAH (PAD)

Fahri Saputra, Meyzi Heriyanto, Lena Farida

Abstract


Management of Hotel Taxes and Restaurant Taxes in the Context of Increasing
Regional Original Income. This study aims to determine and analyze the management of hotel
taxes and restaurant taxes by the Regional Office of Financial and Asset Management Revenue in
Siak Regency in order to increase Regional Original Revenue. This study uses a qualitative
descriptive method approach. Primary data was obtained directly through interviews from key
informants, namely the Head of DPPKAD, Secretary of DPPKAD, Head of PAD and Balancing
Funds, Section Head of Data Collection and Determination, Head of Billing and Receipt of
Receipts, and Head of Objection Examination Section and Legislation. Secondary data is obtained
from research documents. The results showed that the Siak Regency Government had made efforts
to improve hotel tax management and restaurant taxes through intensification of hotel tax sources
and restaurant taxes as well as extensification of hotel tax sources and restaurant taxes, but not yet
optimal as cash inflows area.


Keywords


fiscal decentralization, hotel tax, restaurant tax, management

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