SUPERVISION OF HOTEL AND RESTAURANT TAX LEARNING TO IMPROVE REGIONAL ORIGINAL INCOME (PAD) SUMEDANG DISTRICT

Abstract

To manage hotel and restaurant taxes, it is absolutely necessary to have sufficient supervision and
to supervise the implementation of hotel and restaurant taxes carried out by the Regional Revenue
Service. The purpose of this study, namely to determine the implementation of supervision of hotel
and restaurant tax collection, things that hinder and efforts that must be done to overcome obstacles
to the implementation of supervision of hotel and restaurant tax collection in increasing the original
revenue of Sumedang Regency. The method used in this research is qualitative method. With eight
informants of research, namely the Head of the Regional Revenue Service, Head of Planning and
Operations Control, Head of Control and Supervision Section, Executive Staff of Operational
Control Planning, hotel and restaurant management. The results of the study show that controlling
of hotel tax collection and restaurant tax to increase Sumedang Regency's original revenue has been
effective but not yet maximally this can be seen from still encountered several obstacles, including
the competency of tax collector officers, budget constraints and low awareness of taxpayers.
However, it is expected that in the future there will be improvements in line with efforts to be carried
out by the Regional Revenue Service of Sumedang Regency.