Tata Cara Pemungutan dan Penagihan Pajak Hotel dan Kontribusinya terhadap Pajak Daerah Kota Medan

Abstract

Hotel tax is one of the local regional income, therefore hotel tax must increase its income in collection and billing, explain how the procedures for collection and billing. However in the step of optimizing the collection there are still some problems, coupled with the disaster that initially local revenue went smoothly and exceeded the target that had been set, however due to the pandemic which caused local revenue to drastically decrease in the hotel sector. Based on the data obtained, the hotel tax contribution to the PAD of Medan City has decreased in 2019-2020. The purpose of this study is to find out how to collect and bill hotel taxes and their contribution to PAD so that the authors are interested in analyzing this problem. In this study the authors used descriptive analysis methods with data collection techniques, interviews with related parties and documentation.