Inovasi Pelayanan Pajak Hotel Dan Hiburan Berbasis Online Di Badan Pendapatan Daerah Kota Makassar

Authors

  • Agus Agus Universitas Muhammadiyah Makassar
  • Isa Ansari Universitas Muhammadiyah Makassar
  • Nasrulhaq Nasrulhaq Universitas Muhammadiyah Makassar

DOI:

https://doi.org/10.26618/kimap.v2i6.6399

Abstract

ABSTRACT

The purpose of this study was to find out how the Online-Based Hotel and Entertainment Tax Service Innovation at the Makassar City Regional Revenue Agency. This study used qualitative description research methods and data collection techniques used  interviews, observation and documentation. The results of the study showed that online-based hotel and entertainment tax service innovations at the Makassar City Regional Revenue Agency were part of eleven types of taxes that  incorporated in the "SIMPAKDU" integrated tax information system. It provided a data recording device that directly supervised by Korsupgah KPK RI so that it could provide many benefits and made it easier for taxpayers because they no longer needed to come to the office for reporting, calculating and paying taxes. However, there were still types of taxes and taxpayers who still used the manual system and not all of them could  be reached to be online because of the high cost of the tools and the lacked of fulfillment of the tools caused by the

lacked of budget.

 

Keywords: Service innovation, Hotel and Entertainment Tax, Online Based

References

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Published

2022-04-02

Issue

Vol. 2 No. 6 (2021): Desember 2021

Section

Articles

License

In the event that the article is accepted by the Editorial Team of KIMAP: Scientific Review of Public Administration, with registration number ISSN 2746-0460 (online) and there is a decision to publish the article, the copyright of the article passes to KIMAP: Scientific Review of Public Administration, with registration number ISSN 2746-0460 (online).

The Department of Public Administration, Faculty of Social and Political Sciences, Universitas Muhammadiyah Makassar in collaboration with the Indonesian Association for Public Administration (IAPA) as the publisher of the Scientific Review of Public Administration, with registration number ISSN 2746-0460 (online) holds the copyright to all articles published in this journal.

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