Mekanisme Pemungutan Pembayaran dan Pelaporan Pajak Restoran di Hotel X Tahun 2023

Simangunsong, Putri Ayu Br. (2024) Mekanisme Pemungutan Pembayaran dan Pelaporan Pajak Restoran di Hotel X Tahun 2023. D3 thesis, Universitas Kristen Indonesia.

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Abstract

ABSTRAK Pajak adalah sumber utama penerimaan negara yang mempunyai peranan sangat besar dalam meningkatkan pembangunan. Pajak dibedakan menjadi dua jenis, yaitu pajak pusat dan pajak daerah. Pajak pusat dikelola oleh Direktorat Jenderal Pajak (DJP) yaitu Kantor Pelayanan Pajak (KPP) dan Kantor Pelayanan Pajak Bumi dan Bangunan (KPP BB). Pajak Pusat terdiri dari pajak penghasilan (PPh), PPN dan PPN Bm serta PBB dan bea materai dan pajak daerah terdiri dari beberapa jenis pajak salah satunya adalah pajak restoran. Penulisan ini bertujuan untuk mengetahui tata cara pemungutan, pembayaran dan pelaporan pajak restoran di hotel sebagai sumber pendapatan daerah dan untuk mengetahui apakah pemungutan, pembayaran dan pelaporan pajak restoran di hotel sudah sesuai dengan peraturan perpajakan yang berlaku. Penelitian ini menggunakan data primer. Pemungutan pajak restoran menggunakan self assesment yaitu menghitung sendiri pajaknya. Restoran hotel memungut, membayar dan melaporkan sebagaimana tercantum dalam Surat Pemberitahuan Pajak Daerah (SPTPD). Hasil penelitian menyimpulkan bahwa pemungutan, pembayaran dan pelaporan pajak restoran di hotel sudah sesuai peraturan yang berlaku. Kata Kunci : Penerimaan Pajak, Pajak Restoran, Pajak Daerah. / ABSTRACT Taxes are the main source of domestic revenue which plays a very big role in increasing development and sustaining the running of government. Taxes can be divided into two types, namely central taxes and regional taxes. Central tax is managed by the Director General of Taxes through operational offices in the regions, namely the Tax Service Office (KPP) and the Land and Building Tax Service Office (KPP BB). Central Tax consists of Income Tax (PPh), VAT and VAT Bm as well as PBB and Stamp Duty and Regional Tax consists of several types of taxes, one of which is Restaurant Tax. This writing aims to find out the procedures for collecting, paying and reporting restaurant tax at hotels as a source of local revenue and to find out whether collecting, paying and reporting restaurant tax at hotels is in accordance with applicable tax regulations. This research uses secondary data. Restaurant tax collection uses self-assessment, namely calculating the tax yourself. Hotel restaurants collect, pay and report as stated in the Regional Tax Notification Letter (SPTPD). The results of the research concluded that the collection, payment and reporting of restaurant tax in hotels was in accordance with applicable regulations. Keywords: Tax Revenue, Restaurant Tax, Regional Tax.

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