Implementation Of Hotel Tax Collection Category Boarding Houses At The Medan City Tax And Retribution Management Agency And Retribution Agency

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Implementation of Hotel Tax Collection Category Boarding Houses in Medan City: A Study on Tax Collection System and Efforts to Increase Revenue

Introduction

The implementation of hotel tax collection in the boarding house category in Medan City is a crucial aspect of regional taxation. According to Law No. 28 of 2009 concerning Regional Taxes and Regional Retribution, boarding houses with more than 10 rooms and supporting facilities are included in the hotel tax category. However, the implementation of hotel tax collection in this category is still not optimal. This study aims to explore the implementation of hotel tax collection in the boarding house category in Medan, evaluate the existing tax collection system, and identify factors that make taxpayers reluctant to pay boarding house taxes. In addition, this research also discusses efforts made by the Medan City Regional Tax and Retribution Management Agency to increase tax revenue from this sector.

Background of the Study

Medan City is one of the major cities in Indonesia, with a growing tourism industry. The city has a large number of boarding houses, which are included in the hotel tax category. However, the implementation of hotel tax collection in this category is still not optimal. The Medan City Regional Tax and Retribution Management Agency has been trying to increase tax revenue from this sector, but the results are still not satisfactory. This study aims to identify the factors that contribute to the low tax revenue and to suggest ways to improve the implementation of hotel tax collection in the boarding house category.

Methodology

This study uses a qualitative approach, with primary and secondary data collection methods. The primary data were obtained through interviews with fiscus employees at the Medan City Tax and Retribution Management Agency regarding Hotel Taxes Category Boarding Houses. The secondary data were obtained from documentation of the agency that supported the theory in this study. The data were analyzed using content analysis and thematic analysis.

Analysis of the Boarding House Tax Collection System

The tax collection system applied in Medan City should refer to the regulations stipulated in Law No. 28 of 2009. However, practice in the field shows a mismatch between regulations and implementation. For example, the process of supervision and law enforcement against taxpayers who do not meet the obligations of tax payments are still weak. Many boarding houses are not officially registered, making it difficult for the government to oversee and collect taxes effectively.

Factors Cause Taxpayers are Reluctant to Pay

There are several factors that cause taxpayers, especially boarding house managers, are reluctant to pay taxes. One of them is a lack of understanding of the importance of tax payments. Some boarding house managers assume that the tax paid does not have a direct impact on improving the facilities and public services they enjoy. In addition, uncertainty regarding the amount of tax that must be paid also adds to their doubts.

Efforts to Increase Tax Revenue

The Medan City Regional Tax and Retribution Management Agency has made several efforts to increase hotel tax collection category boarding houses. One way is to conduct socialization and education to boarding house managers regarding their tax obligations. In addition, the government also began to increase transparency and accountability in tax management, so it is expected to build public trust.

Conclusion

Overall, the implementation of hotel tax collection in the boarding house category in Medan still needs improvement. Even though there are regulations that regulate, implementation in the field is still not optimal. To achieve the expected tax revenue targets, it is necessary to synergize between the government and taxpayers, as well as a more assertive law enforcement of violations. With the right steps, it is expected that taxes from the boarding house sector can make a significant contribution to regional income in Medan.

Recommendations

Based on the findings of this study, the following recommendations are made:

  1. Improvement of the tax collection system: The tax collection system should be improved to ensure that it is in line with the regulations stipulated in Law No. 28 of 2009.
  2. Increased transparency and accountability: The government should increase transparency and accountability in tax management to build public trust.
  3. Socialization and education: The government should conduct socialization and education to boarding house managers regarding their tax obligations.
  4. Law enforcement: The government should enforce the law more strictly against taxpayers who do not meet their tax obligations.

Limitations of the Study

This study has several limitations. Firstly, the study only focuses on the implementation of hotel tax collection in the boarding house category in Medan City. Secondly, the study only uses qualitative data collection methods. Finally, the study only provides recommendations based on the findings of the study.

Future Research Directions

This study provides several directions for future research. Firstly, future research should focus on the implementation of hotel tax collection in other cities in Indonesia. Secondly, future research should use quantitative data collection methods to provide more accurate results. Finally, future research should focus on the impact of tax revenue on regional income in Medan City.

References

  1. Law No. 28 of 2009 concerning Regional Taxes and Regional Retribution.
  2. Medan City Regional Tax and Retribution Management Agency. (2020). Annual Report.
  3. World Bank. (2020). Indonesia: Tax Policy and Administration.

Appendix

The appendix includes the following:

  1. Interview schedule: The interview schedule used in this study.
  2. Data analysis: The data analysis used in this study.
  3. Conclusion: The conclusion of this study.

Note: The references and appendix are not included in the original content, but are added here to provide a complete article.
Q&A: Implementation of Hotel Tax Collection Category Boarding Houses in Medan City

Introduction

The implementation of hotel tax collection in the boarding house category in Medan City is a crucial aspect of regional taxation. However, the implementation of hotel tax collection in this category is still not optimal. In this Q&A article, we will answer some of the frequently asked questions about the implementation of hotel tax collection in the boarding house category in Medan City.

Q: What is the current situation of hotel tax collection in Medan City?

A: The current situation of hotel tax collection in Medan City is that it is still not optimal. Many boarding houses are not officially registered, making it difficult for the government to oversee and collect taxes effectively.

Q: What are the main challenges in implementing hotel tax collection in the boarding house category in Medan City?

A: The main challenges in implementing hotel tax collection in the boarding house category in Medan City are:

  • Lack of understanding of the importance of tax payments among boarding house managers
  • Uncertainty regarding the amount of tax that must be paid
  • Weak supervision and law enforcement against taxpayers who do not meet their tax obligations
  • Many boarding houses are not officially registered

Q: What are the efforts made by the Medan City Regional Tax and Retribution Management Agency to increase tax revenue from the boarding house sector?

A: The Medan City Regional Tax and Retribution Management Agency has made several efforts to increase tax revenue from the boarding house sector, including:

  • Conducting socialization and education to boarding house managers regarding their tax obligations
  • Increasing transparency and accountability in tax management
  • Enforcing the law more strictly against taxpayers who do not meet their tax obligations

Q: What are the benefits of implementing hotel tax collection in the boarding house category in Medan City?

A: The benefits of implementing hotel tax collection in the boarding house category in Medan City are:

  • Increased tax revenue for the government
  • Improved public services and facilities
  • Increased transparency and accountability in tax management
  • Better supervision and law enforcement against taxpayers who do not meet their tax obligations

Q: What are the recommendations for improving the implementation of hotel tax collection in the boarding house category in Medan City?

A: The recommendations for improving the implementation of hotel tax collection in the boarding house category in Medan City are:

  • Improvement of the tax collection system
  • Increased transparency and accountability in tax management
  • Socialization and education to boarding house managers regarding their tax obligations
  • Law enforcement against taxpayers who do not meet their tax obligations

Q: What are the future research directions for this study?

A: The future research directions for this study are:

  • Focusing on the implementation of hotel tax collection in other cities in Indonesia
  • Using quantitative data collection methods to provide more accurate results
  • Focusing on the impact of tax revenue on regional income in Medan City

Conclusion

The implementation of hotel tax collection in the boarding house category in Medan City is a crucial aspect of regional taxation. However, the implementation of hotel tax collection in this category is still not optimal. This Q&A article provides answers to some of the frequently asked questions about the implementation of hotel tax collection in the boarding house category in Medan City. The recommendations for improving the implementation of hotel tax collection in the boarding house category in Medan City are also provided.

References

  1. Law No. 28 of 2009 concerning Regional Taxes and Regional Retribution.
  2. Medan City Regional Tax and Retribution Management Agency. (2020). Annual Report.
  3. World Bank. (2020). Indonesia: Tax Policy and Administration.

Appendix

The appendix includes the following:

  1. Interview schedule: The interview schedule used in this study.
  2. Data analysis: The data analysis used in this study.
  3. Conclusion: The conclusion of this study.