Evaluasi Pemungutan Pajak Hotel Dan Restoran

Abstract

The purpose of this study wasto evaluate the Withholding tax on hotel and restaurant in the District Pelalawan. This studyused a qualitative approach and descriptive analysis that describes the evaluation of the hoteland restaurant tax collections in Pelalawan. Discussion is directed to how efforts to addressfactors affecting the hotel and restaurant tax collection. The results showed that the hotel andrestaurant tax collections be said yet effective and efficient view of the time needed to performtax collection.