Mekanisme Administrasi Pelaporan Pajak Hotel Daerah Kabupaten Banyuwangi

Abstract

Hotel tax is a source of Regional Original Revenue (PAD) that plays a crucial role in supporting governance and regional development. The purpose of this final project isto understand and describe the administrative process for reporting Hotel Tax to support the optimization of Banyuwangi Regency's Regional Original Revenue. This activity was conducted at the Banyuwangi Regency Regional Revenue Agency (BAPENDA) through observation, interviews, documentation, and literature review during the Real Work Practice (PKN) implementation. The results indicate that Hotel Tax reporting administration in Banyuwangi Regency isimplemented using a self-assessment system, which empowers taxpayers to calculate, pay, and report their own taxes. The reporting administration process begins with taxpayer registration to obtain a Regional Taxpayer Identification Number (NPWPD), followed by inputting tax data through the E-PAD application, paying taxes using a Regional Tax Payment Slip (SSPD), and reporting taxes through a Regional Tax Return (SPTPD). The entire process is supported by the E- PAD system, which facilitates taxpayers in fulfilling their tax obligations more effectively, efficiently, and transparently. The implementation of an electronic-based reporting administration system through E-PAD helps the Banyuwangi Regency Regional Revenue Agency improve oversight, minimize reporting delays, and support orderly regional tax administration. With effective reporting administration, Hotel Tax revenue can be optimally managed, contributing to the increase in Banyuwangi Regency's Original Regional Revenue