Mekanisme Pembayaran Pajak Daerah Atas Rumah Kos Di Kota Surabaya

Boarding houses are designed to meet temporary shelter needs with the target generally being students and workers from outside Surabaya who do not have permanent residences. Increasing the growth rate of boarding/boarding/rental in the city of Surabaya resulted in a higher level of lokal tax revenue in the city of Surabaya if the taxpayer reported officially and paid takes on the boarding house business. The purpose of this study was to determine the mechanism of payment and reporting of local taxes on boarding houses to the Surabaya city tax regulations. This research was conducted at the regional financial and tax management agency in the city of Surabaya. The approach that will be used in this research is a descriptive qualitative approach to the study of literature by reading books, newspapers, documents, laws, and other information media that are related to the problem under study. Based on the analysis of the data obtained that the mechanism of local tax payment for boarding houses in the city of Surabaya using the Surabaya Tax application that uses the android system as a tool for payment of local boarding house tax, tax is still one in the hotel tax menu and there is no separation between the two tax names, applicatoionn of boarding house daily turnover data for tax payable taxpayers must change the boarding house rate of 5% (five percent), if the taxpayer does not replace the tax rate owed, then the boarding house’s payable tax payable aoutomatically follows hotel tax rate of 10% (ten percent), in the Surabaya android system there is no button of sanctions if the taxpayer is late paying boarding house tax, then the taxpayer is required to come directly to the office of the Financial Management Agency and the Surabaya regional tax to take care of home tax payments boarding fee and penalties to be paid