Small-scale boarding
house and lodging businesses in Surabaya still face significant challenges
regarding tax administrative compliance, specifically concerning the Certain
Goods and Services Tax (PBJT). Research conducted by Katarina Andika Putri and
Sri Trisnaningsih from Universitas Pembangunan Nasional "Veteran"
Jawa Timur in early 2026 highlights that many business owners are still unaware
that their businesses, such as daily boarding houses and guest houses, fall
under the category of hospitality tax objects. These findings underscore the
critical role of proactive local government efforts in providing socialization
and administrative guidance for small business owners.
Background
Regional tax is the
backbone of locally-generated revenue (PAD), which is crucial for funding
infrastructure development and public services. Under Law Number 1 of 2022, the
Certain Goods and Services Tax (PBJT) now includes hospitality services, such
as hotels, guest houses, and boarding houses that meet specific criteria
established by local regulations. However, the rapid growth of boarding house
businesses in Surabaya—driven by urbanization and the educational sector—has
not been matched by optimal tax awareness among owners. Often, business owners
perceive tax administration as overly complex and burdensome, leading many to
hesitate in registering their businesses.
Methodology
This study employed a
descriptive qualitative approach through direct observation during internship
activities at the North Surabaya Regional Revenue Unit (UPTB Surabaya Utara).
The researchers were actively involved in various administrative processes, including:
- ·
Assisting taxpayers
at service counters.
- ·
Recording data and
entering it into the e-SPTPD system.
- ·
Supporting tax bill
printing and monitoring outstanding tax receivables.
- ·
Performing direct
billing to taxpayers who had not yet fulfilled their obligations.
Key Findings
Observations revealed
that the implementation of the self-assessment system (where taxpayers
calculate, report, and pay their own taxes) has not been effective for small
businesses due to several obstacles:
- ·
Many boarding house
owners do not realize their businesses are PBJT tax objects.
- ·
There is limited
knowledge regarding taxpayer registration procedures and online reporting via
the e-SPTPD system.
- ·
Lack of
communication and socialization regarding tax regulations contributes to low
administrative compliance.
Implications and
Impact
This study confirms
that education is key to optimizing PAD from small lodging businesses.
According to Katarina Andika Putri and Sri Trisnaningsih, administrative
assistance at service counters and intensive communication between tax officers
and business owners have proven effective in helping taxpayers understand their
obligations. Moving forward, the government is encouraged to go beyond simple
billing; they should strengthen educational services and simplify access to
information so that small-scale taxpayers feel supported rather than burdened
by regulations.
Author Profile:
- Katarina
Andika Putri- Universitas Pembangunan Nasional "Veteran" Jawa Timur
- Sri
Trisnaningsih- Universitas Pembangunan Nasional "Veteran" Jawa Timur
Research Source:
Putri, K. A., & Trisnaningsih,
S. (2026). "Implementation of PBJT Administration on Small-Scale
Hospitality Services in Surabaya City". International Journal of
Integrated Science and Technology (IJIST), 4(5), 254-261.
DOI: https://doi.org/10.59890/ijist.v4i5.4.
URL: https://journalijist.my.id/index.php/ijist
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