The purpos of this report is to find out whether the collection and reporting of the
Hotel Tax at the Regional Revenue Management Agency of Bogor Regency is in
accordance with the applicable laws. This study was carried out in the Regional
Revenue Agency of Bogor Regency. The implementation of work practices is
carried out for two month. Hotel tax is a tax on services provided by the Hotel.
Hotel tax collection in carried out in the regency or city government where the
hotel was established. Hotel tax is one the major sources of State Revenues.
Therefore, the tax must be managed properly by the government so the Hotel
Tax Revwnues can finance Indonesia Development. During the implementation
of work practices, the author was informated that in the hotel tax collection, there
was still a large number of hotel to pay hotel taxes and frequent miscalculation of
hotel taxes. For this reason, the government must provide information on the
importance of Hotel Taxes to Hotel to realize the importance of paying Hotel
Taxes for the state.
Keywords: Research, Collection. Reporting, and Taxes Hotel.