@thesis{thesis,
		author={Putri  Rizki Aulia},
		title ={PROSEDUR PENERIMAAN PAJAK HOTEL PADA BADAN
PENGELOLAAN KEUANGAN DAERAH (BPKD) KOTA SUKABUMI},
		year={2019},
		url={https://eprints.ummi.ac.id/1150/},
		abstract={The final report was prepared by Rizki Aulia Putri, student ID Number 1621211018. With title ?Hotel Tax Revenue Procedure at the Regional Financial Management Agency of Sukabumi City?. This final report was compiled based on data obtained on Body Management Regional Finance of the City of Sukabumi .
This research aims to knowing the condition of the hotels in Sukabumi City , hotel tax revenue in Sukabumi City , and procedure hotel tax revenue in Body Management Regional Finance of Sukabumi City, and any obstacles encountered as well as efforts made by the Regional Financial
Management Agency of the City of Sukabumi. Method that used by author in this research is method descriptive.
Descriptive method is a method used to get an overview, descriptive or painting systematically, factually, accurately about the facts studied. The data collection techniques used in this study are literature studies, interviews and observations.
Based on the results obtained in this study, there are 37 hotels in Sukabumi City that are active and officially registered at the Sukabumi City Regional Financial Management Agency, including 3-star hotels and budget hotels. Sukabumi is in accordance with Mayor Regulation No. 22 of 2016 concerning the System and Procedure for Implementing Regional Taxes for the City of Sukabumi.
However, hotel tax revenue are still not stable every year, because they are still have an increases and decreases. This is caused by several obstacles both from internal factors (in the office or officers of the Sukabumi City Regional Financial Management Agency) and external factors (external environment or taxpayer).}
		}