Mekanisme Perhitungan Dan Pelaporan Pajak Atas Barang Dan Jasa Tertentu (PBJT) Pada Jasa Perhotelan Di UPPPD Kecamatan Kramat Jati Jakarta Timur

Dewi, Maria Tribuana (2023) Mekanisme Perhitungan Dan Pelaporan Pajak Atas Barang Dan Jasa Tertentu (PBJT) Pada Jasa Perhotelan Di UPPPD Kecamatan Kramat Jati Jakarta Timur. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk menelaah dan menilai mekanisme perhitungan serta pelaporan Pajak atas Barang dan Jasa Tertentu (PBJT) pada sektor jasa perhotelan yang diterapkan oleh Unit Pelayanan Pemungutan Pajak Daerah (UP3D) Kecamatan Kramat Jati, Jakarta Timur. Pendekatan yang dipakai yakni kualitatif melalui teknik pengumpulan data dengan melaksanakan wawancara, observasi langsung di lapangan, serta studi dokumen, guna mengidentifikasi pelaksanaan kewajiban perpajakan oleh pihak pengelola hotel. Fokus utama dari penelitian ini mencakup aspek perhitungan PBJT, termasuk tarif pajak yang diterapkan, dasar pengenaan pajak, serta sistem pelaporan yang digunakan dalam praktik operasional. Temuan dari penelitian menunjukkan bahwa perhitungan PBJT di sektor perhotelan didasarkan pada tarif resmi yang ditetapkan pemerintah, dengan kewajiban pelaporan bulanan melalui sistem e-Faktur. Namun demikian, ditemukan sejumlah hambatan yang dihadapi pengelola hotel, khususnya terkait dengan seringnya perubahan kebijakan perpajakan dan kerumitan dalam proses kepatuhan. Banyak pengelola mengalami kesulitan dalam memastikan akurasi perhitungan dan ketepatan waktu pelaporan, yang pada akhirnya memicu kesalahan administratif. Penelitian ini juga menyoroti minimnya pelatihan dan sosialisasi dari otoritas pajak, yang semakin menyulitkan pengelola dalam memahami dinamika regulasi yang terus berubah. Berdasarkan temuan tersebut, penelitian ini merekomendasikan perlunya peningkatan intensitas komunikasi dan edukasi dari pihak berwenang kepada para pengelola hotel, guna memperkuat pemahaman mereka terhadap regulasi perpajakan, serta untuk mendorong perhitungan dan pelaporan PBJT yang lebih tepat, efisien, dan sesuai aturan. Kata Kunci : Pajak, Pajak Daerah, Pajak atas Barang dan Jasa Tertentu pada Perhotelan. / This research aims to assess the mechanisms of calculation and reporting for the Tax on Certain Goods and Services (PBJT) within the hotel service sector, as implemented by the Regional Tax Collection Unit (UP3D) in Kramat Jati District, East Jakarta. Utilizing a qualitative research approach, data were gathered through interviews, field observations, and document reviews to examine the practices adopted by hotel operators in fulfilling their tax obligations. The core focus of the study includes procedures related to PBJT calculation—specifically the applicable tax rates, tax base determination, and the reporting systems employed. The study reveals that PBJT in the hotel industry is calculated based on fixed government-mandated rates and is reported monthly via the e-Faktur system. Nonetheless, several challenges were observed, particularly concerning the frequent changes in tax regulations and the complexity of compliance processes. Many hotel operators face difficulties in conducting accurate tax calculations and timely reporting, which often leads to administrative inconsistencies. Additionally, the lack of sufficient training and outreach by tax authorities further impedes operators' understanding of evolving tax policies. In response to these findings, the research recommends the implementation of more intensive communication strategies and targeted education programs by tax authorities. These efforts would help enhance hotel operators’ understanding of tax obligations and improve the accuracy, efficiency, and overall compliance in PBJT calculation and reporting. Keywords: Tax, Local Tax, PBJT on Hotel Services

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