Implementation of PBJT Administration on Small-Scale Hospitality Services in Surabaya City
DOI:
https://doi.org/10.59890/ijist.v4i5.4Keywords:
PBJT, Regional Tax, Hospitality Services, Surabaya, Small-Scale HotelsAbstract
This article discusses the implementation of Certain Goods and Services Tax (PBJT) on small-scale hospitality services in Surabaya City based on internship activities at UPTB Surabaya Utara. The internship activities included assisting front desk services, data entry, and regional tax collection processes. The method used in this article is an observational method through direct observation of tax service and administrative processes. The results showed that many people still do not understand that several accommodation businesses such as daily boarding houses, guest houses, and small lodging businesses can be categorized as PBJT objects for hospitality services. In addition, several obstacles were found in the reporting and payment process of regional taxes. Therefore, better socialization and services are needed to improve taxpayer understanding and compliance.
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