ANALISIS IMPLEMENTASI PAJAK BARANG DAN JASA TERTENTU (PBJT) PADA JASA PERHOTELAN DI KOTA MADIUN BERDASARKAN PERATURAN DAERAH KOTA MADIUN NOMOR 9 TAHUN 2023

TUWANAEN, MARIA FLORIANA (2026) ANALISIS IMPLEMENTASI PAJAK BARANG DAN JASA TERTENTU (PBJT) PADA JASA PERHOTELAN DI KOTA MADIUN BERDASARKAN PERATURAN DAERAH KOTA MADIUN NOMOR 9 TAHUN 2023. D3 thesis, Universitas PGRI Madiun.

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Abstract

Maria Floriana Tuto Tuwanaen. 2026. Analysis of the Implementation of Certain Goods and Services Tax (PBJT) on Hotel Services in Madiun City Based on Madiun City Regional Regulation Number 9 of 2023. Final Project, Diploma Program in Tax Management, PGRI University of Madiun. This study analyzes the implementation of PBJT in the hospitality sector (including boarding houses) in Madiun City following Regional Regulation No. 9 of 2023, as well as its obstacles and impacts on tax object expansion. The research uses descriptive qualitative method with documentation, observation, and interviews with BAPENDA and taxpayers. Results show implementation has complied with regulations, but faces low taxpayer understanding, limited data collection, and burden perception. Although taxpayers increased to 246 in 2024, revenue realization dropped to 106.72%, indicating expanded tax base has not been matched by optimal compliance. Keywords: Policy Implementation, PBJT Hotel Services, Boarding Houses, Madiun City Regional Regulation Number 9 of 2023, Taxpayer Compliance.

Item Type:	Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci:	Keywords: Policy Implementation, PBJT Hotel Services, Boarding Houses, Madiun City Regional Regulation Number 9 of 2023, Taxpayer Compliance.
Subjects:	A Social Sciences > HG Finance A Social Sciences > HJ Public Finance L Education > L Education (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User:	TUTO FLORIANA MARIA
Date Deposited:	18 Aug 2026 06:54
Last Modified:	18 Aug 2026 06:54
URI:	http://eprint.unipma.ac.id/id/eprint/9085

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