A TAX REVIEW ATAS PEMOTONGAN DAN PEMUNGUTAN PAJAK PENGHASILAN JASA PERHOTELAN SEBAGAI PEMICU PENGGALIAN POTENSI PAJAK

Authors

  • Taufik Kurachman

Keywords:

tourism, withholding tax, hotel services, income tax

Abstract

The development of the world of tourism in Indonesia has shown significant development, although it had decreased along with the COVID-19 pandemic that hit Indonesia in the first quarter of 2020, but slowly the development of Indonesian tourism began to experience a quite encouraging increase. The development of tourism will have an impact on hotel occupancy rates as one of the tourism supporting facilities. The potential for tax revenue through hotel services is not only related to Income Tax on the net profit of its business, but there is a lot of potential that can be extracted from withholding tax. By using library research methods with references to several sources and experience in traveling both official and personal, it can be found that there is a lot of potential that can be explored starting from PPh Article 21, PPh Article 22, PPh Article 23 and PPh Article 4 paragraph (2). Potential Withholding and Collection from the hotel services must be continuously monitored because the nature of these activities is more internal and personal.

Published

2021-11-04