PERANAN PENAGIHAN PAJAK DALAM MENINGKATKAN PENCAIRAN TUNGGAKAN PAJAK HOTEL PADA DINAS PENDAPATAN DAERAH KOTA BANDUNG

ABSTRACT ROLE OF TAX COLLECTION IN INCREASE DISBIIRSMENT OF TAX ARREAR OVER IIOTEL TAX ON DINAS PENDAPATAN DAERAHOF BAhIDTNG AREA By: Mellisa Sihotang Tbe purpose of this reasearch is to ioow irow coilection of taxes over Hotel Tax, knou'ing the leve! of disbursement of tax arre.ars over Hotel Tax and to know the role of tax collection…