Santoso, Jodi Dwi Budi (2025) IMPLEMENTASI PERUBAHAN KEBIJAKAN PAJAK ATAS BARANG DAN JASA TERTENTU JASA PERHOTELAN DI KOTA MADIUN (Berdasarkan Peraturan Daerah Kota Madiun Nomor 9 Tahun 2023 Tentang Pajak Daerah Dan Retribusi Daerah). D3 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to analyze the implementation, challenges, and impacts of Madiun City Regulation No. 9 of 2023 concerning Specific Goods and Services Tax (PBJT) on the hospitality sector. The method used is descriptive qualitative, with data collection techniques including interviews, observations, and document studies at the Madiun City Regional Revenue Agency. The research findings indicate that the implementation of the new regulation successfully increased the number of taxpayers by expanding the tax base to all accommodation service providers. However, its implementation has not been optimal due to several challenges, namely: (1) lack of awareness and resistance from new taxpayers who object to the 10% rate; and (2) a decrease in hotel occupancy rates due to government budget efficiency plans. The impact of this regulation is positive taxpayer growth, but it is not aligned with actual tax revenue realization. This study recommends the need for more comprehensive socialization and policy evaluation to implement a fairer tax rate classification to optimize revenue for PBJT Hospitality in Madiun City.
| Item Type: | Thesis/Skripsi/Tugas Akhir (D3) |
|---|---|
| Kata Kunci: | Policy Implementation;PBJT;Hotel Services;Local Regulations |
| Subjects: | A Social Sciences > HC Economic History and Conditions A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak |
| Depositing User: | BUDI DWI JODI |
| Date Deposited: | 01 Sep 2025 08:09 |
| Last Modified: | 01 Sep 2025 08:09 |
| URI: | http://eprint.unipma.ac.id/id/eprint/4629 |
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