Hotel Tax Service Analysis in North Jakarta
One source of local revenue is from hotel taxes. Hotel taxes that are not paid smoothly will decrease local revenue. One of the efforts that need to be made to be able to make taxpayers pay taxes smoothly is by providing good tax services to the hotel as taxpayers. A good tax service will indirectly increase local opinion. The purpose of this study is to analyze tax services in increasing local revenue through hotel taxes in the North Jakarta area. In an effort to provide services, there are obstacles faced. It is hoped that this research can provide suggestions for local governments regarding policies that can be carried out by local governments in overcoming problems in increasing hotel tax revenue. The research method used in this research is descriptive qualitative with primary data in the form of interviews and observations. Secondary data used in this study are documents related to local revenue. The results of this study indicate that the services provided by officers are services in the form of tangibles, including physical facilities, equipment, employees, and communication facilities, reliability, namely the ability to provide the promised service immediately and satisfactorily, responsiveness, namely the desire of staff to help taxpayers and provide service with responsiveness, assurance includes the ability, politeness, and trustworthiness of the staff; free from danger, risk, or doubt and empathy, namely a sense of concern for officers and ease in making relationships, good communication, and understanding the needs of taxpayers.