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All Journal Jurnal Riset Akuntansi
Rido Kurniawan
Universitas Sangga Buana YPKP
Economics, Econometrics & Finance

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Management of Certain Goods and Services Tax Collection (PBJT) by the Regional Tax and Retribution Management Agency of Bungo District in Increase Regional Original Revenue: (Case Study on Hotel Services and Arts and Entertainment Services Tax Objects) Rido Kurniawan; Vip Paramarta; Y Ony Djogo
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i4.4587

Abstract

This study aims to analyze the management of Certain Goods and Services Tax (PBJT) collection by the Regional Tax and Retribution Management Agency of Bungo Regency, specifically for hotel services and arts and entertainment services, in increasing Regional Original Income (PAD). The research approach uses a qualitative case study method with data collection through observation, in-depth interviews, and documentation, as well as analysis using Nvivo 15 software. The results of the study indicate that the management of PBJT collection has not been running optimally, as seen from the low contribution of revenue to PAD, the continued use of conventional collection methods, incomplete data collection of taxpayer objects, and weak supervision that opens up opportunities for tax avoidance and fraud. The study also found a number of inhibiting factors, such as minimal use of technology, lack of internal coordination, and limited resources. Meanwhile, supporting factors include clear regulations, local government commitment, and the availability of basic tax data. This study provides strategic recommendations to improve the effectiveness of PBJT collection in order to strengthen Bungo Regency's PAD in a sustainable manner.
Co-Authors Djogo, Ony Vip Paramarta