AKTOR-FAKTOR PENYEBAB KETERLAMBATAN PEMBAYARAN PAJAK PENGHASILAN HOTEL DI KOTA PADANG

Abstract

Several hotels in Padang City are still late in paying annual income tax as regulated in Padang City Regional Regulation Number 1 of 2024 concerning Regional Taxes and Regional Retributions. Problem Formulation: 1) What are the factors that cause delays in hotel income tax payments in Padang City? 2) What are the obstacles faced by hotel taxpayers in paying hotel income tax in Padang City? 3) What efforts have been made by the Padang City Directorate General of Taxes to overcome the obstacles faced by hotel taxpayers in Padang City? The type of research uses a sociological juridical approach. Primary and secondary data sources, interview data collection, document studies, qualitative data analysis. Research Results: 1) Factors that cause delays in hotel income tax payments in Padang City, errors in financial calculations, not getting the latest information about taxation, online tax platforms that are often problematic. 2) Obstacles Faced by Hotel Taxpayers in Paying Hotel Income Tax in Padang City are, financial calculation errors, system disruptions, not having the right finances, difficulty accessing consultants, not getting the latest information, not archiving transaction documents, rarely conducting internal audits. 3) Efforts made by the Padang City Directorate General of Taxes in overcoming the obstacles of hotel taxpayers in Padang City such as professional consultations, accurate financial records, periodic checks on online platforms, Transaction documentation, Internal Audits, Process Evaluations, Tax news updates