COUNSELING AND ASSISTANCE FOR HOTEL AND RESTAURANT TAX IN BANYUMAS REGENCY
PENYULUHAN DAN PENDAMPINGAN PAJAK HOTEL DAN RESTORAN DI KABUPATEN BANYUMAS
DOI:
https://doi.org/10.53067/ijecsed.v1i2.21Keywords:
Pajak Hotel, Pajak Restoran, Kabupaten Banyumas, hotel tax, restaurant tax, BanyumasAbstract
Taxes are a source of income for local governments, where the government uses tax revenues to build facilities and infrastructure for the community's public interest. Given the importance of the role of the community in bearing state financing, it is demanded that public awareness, both private and corporate, be required to pay taxes. The hotel, entertainment and restaurant sector is one of the largest sources of tax absorption. Where is the restaurant sector most major wherein the 2020 pandemic became a sector whose realization exceeded the target in Banyumas Regency. The hotel tax is one of the two tax sectors that did not reach the target in 2020. The method used in the implementation of this community service activity was lectures and discussions. This activity results in the people in Banyumas Regency, especially hotel and restaurant owners, getting a lot of input and information about the importance of taxes, calculating hotel and restaurant taxes, and paying hotel and restaurant taxes. In addition, it is hoped that this activity can increase the awareness of hotel and restaurant owners regarding the importance of taxes and the obligation to pay hotel and restaurant taxes by the provisions of the legislation
Downloads
References
Jateng.bps.go.id.(2021, 21 April). Jumlah Rumah Makan/Restoran Menurut Kabupaten/Kota di Provinsi Jawa Tengah, 2017-2020. Diakses pada 28 Mei 2021, dari https://jateng.bps.go.id/statictable/2021/04/08/2176/jumlah-rumah-makan-restoran-menurut-kabupaten-kota-di-provinsi-jawa-tengah-2017-2020.html
Mulyana,Asep dan Budianingsih, Risma.2019. Analisis Pengaruh Pajak Hotel dan Restoran terhadap Pendapatan Asli Daerah (PAD). Jurnal Akuntansi Bisnis dan Ekonomi. Vol 5 No (1). https://doi.org/10.33197/jabe.vol5.iss1.2019.235
Peraturan Daerah Kabupaten Banyumas Nomor 22 Tahun 2016 Perubahan Kedua atas Peraturan Daerah Kabupaten Banyumas. 30 Desember 2016. Nomor Register Peraturan Daerah Kabupaten Banyumas Provinsi Jawa Tengah : (16/2016). Purwokerto.
Peraturan Bupati Banyumas Nomor 18 Tahun 2020 Tata Cara Pembebasan Pajak Hotel dan Pajak Restoran Pada Masa Tanggap Darurat Dan Penanggulangan Corona Virus Disesase 2019 (COVID-19) Di Kabupaten Banyumas. 23 April 2020. Berita Daerah Kabupaten Banyumas Tahun 2020 Nomor 18. Purwokerto
Radarbanyumas.co.id.(2021, 6 Januari).Pajak Hotel dan Hiburan di Kabupaten Banyumas Tidak Target. Diakses pada 15 Januari 2021, dari https://radarbanyumas.co.id/pajak-hotel-dan-hiburan-di-kabupaten-bnayumas-tidak-target/
Radarbanyumas.co.id.(2021, 6 Januari).Pajak Hotel dan Hiburan di Kabupaten Banyumas Tidak Target. Diakses pada 15 Januari 2021, dari https://radarbanyumas.co.id/pajak-hotel-dan-hiburan-di-kabupaten-bnayumas-tidak-target/
Suarabanyumas.com.(2020,29 Desember). Realisasi Pendapatan Pajak Hotel dan Hiburan ‘Terjun Bebas’.Diakses pada 30 Mei 2021, dari https://suarabanyumas.com/realisasi-pendapatan-pajak-hotel-dan-hiburan-terjun-bebas/
Undang-Undang Republik Indonesia Nomor 28 Tahun 2009 Pajak Daerah dan Retribusi Daerah. 15 September 2009. Lembaran Negara Republik Indonesia Tahun 2009 Nomor 130. Jakarta

Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Indonesian Journal of Engagement, Community Services, Empowerment and Development

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.