ABSTRAK

Penelitian ini mengkaji secara mendalam prosedur pemungutan Pajak Barang dan Jasa Tertentu (PBJT) Jasa Perhotelan di Kota Banjarbaru, serta mengidentifikasi kendala-kendala yang dihadapi oleh Badan Pengelolaan Pajak dan Retribusi Daerah (BPPRD). Metode kualitatif deskriptif digunakan dengan pengumpulan data melalui observasi lapangan, wawancara terstruktur dengan pejabat BPPRD dan wajib pajak, serta dokumentasi. Hasil menunjukkan bahwa meski prosedur pendataan, pendaftaran, pemutakhiran, pembayaran, pelaporan, pemeriksaan, dan penagihan telah sesuai regulasi, efektivitasnya terhambat oleh data yang tidak mutakhir, fluktuasi kepatuhan wajib pajak, serta keterbatasan sumber daya manusia dan teknologi. Rekomendasi meliputi penguatan sistem informasi terpadu, pelatihan SDM, dan program insentif kepatuhan wajib pajak.

Kata kunci: PBJT, Pajak Daerah, Pemungutan Pajak, BPPRD Banjarbaru

ABSTRACT

This study examines the procedures for collecting Certain Goods and Services Tax (PBJT) on Hotel Services in Banjarbaru City and identifies the obstacles faced by the Regional Tax and Retribution Management Agency (BPPRD). A descriptive qualitative method was used, collecting data through field observations, structured interviews with BPPRD officials and taxpayers, and documentation. The results indicate that although the procedures for data collection, registration, updating, payment, reporting, auditing, and collection are in accordance with regulations, their effectiveness is hampered by outdated data, fluctuations in taxpayer compliance, and limited human resources and technology. Recommendations include strengthening the integrated information system, human resource training, and a taxpayer compliance incentive program.

Keywords: PBJT, Regional Tax, Tax Collection, BPPRD Banjarbaru