PROSEDUR PEMBAYARAN PAJAK HOTEL DI BADAN PENDAPATAN DAERAH KOTA PALEMBANG

FEBRIANTI, DIANAH and Kusumawardani, Media (2025) PROSEDUR PEMBAYARAN PAJAK HOTEL DI BADAN PENDAPATAN DAERAH KOTA PALEMBANG. Diploma thesis, Sriwijaya University.

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Abstract

Penulis membahas prosedur pembayaran pajak hotel di Badan Pendapatan Daerah (Bapenda) Kota Palembang. Studi dilakukan melalui praktik kerja/magang di Bapenda Kota Palembang dengan tujuan untuk memahami secara mendalam alur pembayaran pajak hotel dan mengidentifikasi hambatan yang masih dihadapi dalam pelaksanaannya. Metode pengumpulan data dilakuka n secara langsung di Bapenda Kota Palembang. Hasil pengamatan menunjukkan bahwa pembayaran pajak hotel telah mengikuti standar operasional prosedur (SOP) yang berlaku, masih terdapat beberapa kendala dalam proses pembayaran, seperti keterlambatan pembayaran oleh wajib pajak dan kendala administratif lainnya. Penelitian ini diharapkan dapat memberikan informasi kepada masyarakat mengenai pentingnya prosedur pembayaran pajak hotel serta memberikan rekomendasi kepada Bapenda Kota Palembang untuk meningkatkan efektivitas pelayanan pembayaran pajak hotel di masa mendatang. Kata Kunci: Pembayaran Pajak Hotel

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Pembayaran Pajak Hotel
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 62401-Accounting (D3)
Depositing User: Dianah Febrianti
Date Deposited: 28 Jul 2025 05:02
Last Modified: 28 Jul 2025 05:02
URI: http://repository.unsri.ac.id/id/eprint/181171

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