<mets:mets OBJID="eprint_48343" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-10-09T13:02:54Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_48343_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Optimalisasi Pemungutan Pajak Hotel : Komperatif&#13;
Metode Tunai dan Cashless di Badan Pendapatan&#13;
Daerah Kota Padang</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Resti</mods:namePart><mods:namePart type="family">Ramadini</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan menganalisis optimalisasi pemungutan pajak hotel oleh Badan Pendapatan Daerah (Bapenda) Kota Padang, dengan memfokuskan pada perbandingan efektivitas metode pembayaran tunai dan nontunai (cashless), yang krusial bagi peningkatan Anggaran Pendapatan dan Belanja Daerah. Permasalahan yang dikaji meliputi proses penetapan target pajak hotel, strategi Bapenda dalam melakukan optimalisasi pemungutan, serta perbandingan efektivitas kedua metode pembayaran tersebut dalam penerimaan pajak. Penelitian ini menggunakan metode kualitatif deskriptif dengan studi komparatif. Data dikumpulkan melalui wawancara mendalam dengan pihak terkait dan analisis laporan realisasi penerimaan pajak dari kedua metode. Hasil penelitian diharapkan dapat memberikan rekomendasi strategis kepada Bapenda Kota Padang, khususnya mengenai penguatan adopsi metode cashless yang dapat meningkatkan transparansi, akuntabilitas, dan efisiensi dalam pemungutan pajak hotel.</mods:abstract><mods:classification authority="lcc">PJ Pajak</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2025-07-29</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Manajemen Pajak Sekolah Vokasi  UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_48343"><mets:rightsMD ID="rights_eprint_48343_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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