Analisa Pajak Restoran Kota Malang
Kata Kunci:
Hotel Tax, Malang City BP2D, Regional TaxAbstrak
The income of a region certainly cannot be separated from the tax. Likewise in the city of Malang, where there are various boarding houses that are included in the local tax. This research is intended to analyze the relevant regulations, their collection procedures to the obstacles faced by leading to solutions to the problems encountered, and will explain how the realization of the tax revenue has an impact on the level of effectiveness and efficiency. Regarding the method, the data collection in this journal was taken from the official website of BP2D Malang City. The output of this research is in the form of a solution related to optimizing hotel tax revenues for the boarding house category in Malang City and in conclusion, it focuses more on many factors found related to the implementation of the collection, but not apart from this, the author also provides solutions to these problems
Unduhan
Referensi
SIAHAAN, A.L.S. (no date) ‘KAJIANYURIDIS TERHADAP BERALIHNYA KEWENANGAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DARI PEMERINTAH PUSAT KEPADA PEMERINTAH DAERAH KABUPATEN SERDANG BEDAGAI’, pp. 1–16.
Perda :
- Perda Nomor 16 Tahun 2010 tentang Pajak Daerah
- Perda Nomor 2 Tahun 2015 tentang Perubahan Atas Peraturan Daerah Kota Malang Nomor 16 Tahun 2010 tentang Pajak Daerah.
- Peraturan Bupati Malang No. 54 Tahun 2012
