MANGUPURA ~

Head of Financial and Development Supervisory Agency (BPK) Representative of Bali, Didik Krisyanto, revealed that there are 175 of 2,111 units of hotel, tourist lodge and restaurant in Badung regency has not been registered as a taxpayer (WP) due to weak of surveillance systems.

“The numbers are obtained based on the results of the test data of BPPT so Badung Government needs to impose sanctions as provided by law,” he said at the Corruption Prevention Supervision Coordination in Mangupura, Badung, Wednesday.

The program also presented Badung Regent AA Gede Agung, KPK (Corruption Eradication Commission) deputy chairman Zulkarnain, Head of BPKP Center represented by Supervision Director of Enterprises, Nyoman Sardiana and the invitation of the various elements of society.

But on the other hand, said Krisyanto, groundwater WP comparison with the number of hotel and restaurant WP is still relatively low at about 30 percent. The amount of ground water taxpayer is 648.

Pertaining to that, Didik Krisyanto recommended to Badung Regent AA Gede Agung to do immediate integration over the licensing process with the registration obligations as a taxpayer (WP) for the imposition of a tax on hotels and restaurants (PHR).

“The surveillance mechanism should be enhanced and set in position (official Assessment) PHR obligation to businesses that are not registered as a taxpayer,” he said.

Furthermore, based on observations on the process of calculating the revenue potential of PHR noted that the calculation basis is not adequate, because of that the Regent of Badung should instruct the Head of the Department of Regional Revenue to create written guidelines that contains the formula and methodology of accountable calculation of the potential tax revenue for hotel and restaurant.

He argued, based on the observation of the inspection activities of PHR in Badung revenue, has been found a mismatch that are tax assessment has not been carried out well, the writing paper checks (CTF) has not fully made in accordance with the SOP (standard operating procedure), the review mechanism of hotel and restaurant tax is not entirely adequate.

Based on this matter, he proposed to the Head of the Department of Regional Revenue Badung to make program of tax audit of hotels and restaurants.

Besides, it is necessary to improve the implementation procedure of tax audits based on the standard and to develop human resources at revenue examiner.