Analisis Mekanisme Pengenaan Dan Pemungutan Pajak Hotel Pada Badan Pendapatan Daerah (Bapenda) Kota Medan

Abstract

Local finance is vital in supporting local development, and local taxes are an important instrument in increasing regional original income (PAD). Medan City, as a metropolitan city with great economic potential, has a rapidly growing tourism sector, making hotel tax a significant source of revenue. However, the realization of hotel tax revenue in Medan City still has not reached the set target. This is due to various factors, including the impact of the COVID-19 pandemic and the low awareness of taxpayers in reporting hotel taxes . The purpose of this study is to analyze the mechanism of imposition and collection of hotel tax in Medan City. The mechanism will be analyzed by understanding the regulations, collection procedures, and obstacles in the implementation of hotel tax by the income board (BAPENDA) of Medan City. The research method used is descriptive qualitative, The data collected are secondary and primary data, Primary data is obtained through interviews with relevant resource persons at the income board (BAPENDA) of Medan City, while secondary data is obtained from documents and reports related to hotel tax collection. The results showed that the realization of hotel tax revenue was not achieved due to several factors, including the impact of the COVID-19 pandemic and the low awareness of taxpayers in reporting hotel taxes. The mechanism for imposing and collecting hotel taxes has been regulated by government regulations, but there are still obstacles in its implementation, such as a mismatch between the revenue target and the ability to collect taxes. To increase hotel tax revenue, more comprehensive monitoring efforts are needed, such as the socialization of hotel tax payment compliance to entrepreneurs and hotel staff and optimize the implementation of a tapping box system that can monitor transactions in real-time.. These steps are expected to increase transparency and accountability in tax collection. In addition, BAPENDA is advised to carry out routine socialization and provide incentives for hotels that are compliant in paying taxes.