Bidari, Dayinta Sukma (2020) Penerapan Pemungutan Pajak Hotel Pada Online Travel Agent (Studi Kasus Pada Hotel Selecta Kota Batu Jawa Timur). Sarjana thesis, Universitas Brawijaya.
Abstract
Online Travel Agent (OTA) adalah biro perjalanan yang sifatnya online, memiliki halaman web yang dapat diakses dari manapun diseluruh dunia sepanjang ada akses internet. Penggunaan jasa OTA, membantu pihak hotel untuk memasarkan kamarnya kepada customer dan memudahkan menjangkau customer dimana pun dan kapan pun. Kendala yang dihadapi pihak hotel dalam bekerjasama dengan pihak OTA adalah tingginya nilai fee atau komisi yang harus dibayarkan oleh pihak hotel kepada OTA sebesar 20 sampai 30% untuk OTA yang berasal dari perusahaan asing. Dasar pengenaan pajak (DPP) hotel berdasarkan harga publish, bukan harga real yang disepakati, sehingga DPP hotel menjadi tinggi, semakin besar harga publish kamar hotel, maka akan semakin besar potensi pajaknya. Pihak Hotel Selecta setuju bahwa pemungutan pajak hotel atas OTA memiliki potensi pajak yang besar.
English Abstract
As internet marketing-based business, Online Travel Agents (OTA) use websites accessible from any places around the globe as long as the internet is available. The use of OTA helps hotels to market their services to customers and simplify their effort to reach customers at any place and any time. The obstacle for them in their partnership with OTA is the fee or commission that they have to pay, which ranges from 20 to 30 percent for foreign OTA companies. The basis for hotel tax levy is the published price, not the agreed price, so tax basis becomes higher. The higher the hotel rooms’ published price, the higher the tax potentials. The management of Selecta Hotel agreed that hotel tax levy based on OTA has a high tax potential.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0520020066 |
| Uncontrolled Keywords: | Pajak, Pajak Hotel, Online Travel Agent, tax, hotel tax, Online Travel Agents |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.27 Other taxes > 336.278 Taxes on products, services, industries > 336.278 910 46 Taxes on products, services, industries (Facilities for travelers) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 11 Feb 2021 07:05 |
| Last Modified: | 11 Apr 2023 02:35 |
| URI: | http://repository.ub.ac.id/id/eprint/182865 |
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