PELAKSANAAN PEMUNGUTAN PAJAK HOTEL DI KOTA DENPASAR

Abstrack Denpasar City as one of the autonomous regions in Bali Province has the authority and responsibility to organize the public interest based on the principles of openness, community participation and accountability to the community. For the provision of such financing, the region requires a source of income, as well as the State requires financing sources to finance all government complaints. Development financing requires considerable amount of money as an absolute requirement for development to succeed. One source of state revenue that can be used to finance government expenditure is Tax. Denpasar City Government in carrying out the development and implementation of public services, requires a source of financing as regional income that will be allocated to finance the construction and implementation of public services, where one of the sources of financial revenue is in the form of hotel tax as one of the most potential sources of revenue. The problems discussed in this research are; (1) What constraints faced by the Denpasar City Government in the collection of Hotel Tax; (2) What steps did the Denpasar City Government undertake to increase revenue from Hotel Taxes? This type of research employs empirical legal methods. The type of approach used in this study is by using statute approach, conceptual approach, and factual approach. From result of research known that; (1) The constraints faced in the collection of Hotel Tax in Denpasar City is, the awareness of the hotel entrepreneurs as Taxpayers is still low, the accuracy of Hotel Tax Payers to deposit the Hotel Tax that has been collected not in accordance with applicable provisions, the ability to supervise the business activities of the hotel still not maximized; (2) Efforts made by the City Government of Denpasar in increasing the acceptance of Hotel Tax is; preparing Standard Operating Procedure (SOP), Preparing Regional Tax Information System (SIMPADA), and increasing awareness of Hotel Tax Payers to fulfill its tax obligations. 2 Keywords: Taxpayer Awareness Increase, Hotel Tax Collection Control.