Efektivitas Penerapan Pemungutan Pajak Hotel atas Rumah Kos di Kota Medan Pada Tahun 2019-2021

Abstract

Hotel tax on boarding houses is one of the regional taxes in the city of Medan. Regional Taxes and Retribution Management Board (BPPRD) is the agency that collects for this tax collection. Effective employee performance will be able to explore the potential of Regional Original Revenue (PAD) from hotel tax on this boarding house to be more optimal. However, it is necessary to know what are the obstacles to the Regional Taxes and Retribution Management Board (BPPRD) and what efforts are being made to overcome these obstacles. So this study uses primary data and secondary data with data collection techniques in the form of interviews and data collection tools, namely recording devices and making lists. The informants are the staff of the Regional Tax and Retribution Management Board (BPRD) who work in the data section. qualitative descriptive. The results of the study indicate that the performance of employees is less effective both in socializing and giving advice. It can be seen from the number of taxes that do not carry out the obligation to pay the boarding house tax they have.