Analisis Efektivitas dan Kontribusi Pajak Hotel, Pajak Restoran dan Pajak Hiburan Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Tangerang

  • Ruli Intan Safitri Institut Teknologi dan Bisnis Ahmad Dahlan
  • Sri Setia Ningsih Institut Teknologi dan Bisnis Ahmad Dahlan
  • Erion Erion Institut Teknologi dan Bisnis Ahmad Dahlan
Keywords: Analysis, Contribution, Hotel Tax, Restaurant Tax, Entertaiment Tax, Local Own-Source Revenue

Abstract

This study aims to analyze the effectiveness and contribution of Hotel Tax, Restaurant Tax and Entertainment Tax to the Regional Original Income (PAD) of Tangerang Regency.  The research design used in this study was descriptive qualitative.  Data collection techniques using literature study, documentation and observation.  The results of this study indicate that the average level of effectiveness in 2017-2021 Hotel Tax is 119.72% which means it is classified as very effective, 112.90% Restaurant Tax means it is classified as very effective and 122.52% Entertainment Tax means it is classified as very effective.  The average contribution rate for 2017-2021 Hotel Tax is 0.83%, which means that it is classified as very low in contribution, 9.90.90% for Restaurant Tax, which means that it is classified as very low in contribution, and 1.51% of Entertainment Tax, which means that it is classified as very low in contribution.

References

Alexander; Lau, E. A. S. (2018). Analisis Efektivitas Dan Kontribusi Pajak Hotel, Restoran Dan Hiburan Terhadap Pendapatan Asli Daerah Kota Samarinda. Universitas 17 Agustus 1945 Samarinda.
Arikunto, S. (2019). Prosedur Penelitian. Rineka Cipta.
kabarbanten.com. (2020). Objek Pajak Terdampak Covid-19, Pendapatan Daerah Anjlok. https://kabarbanten.pikiran-rakyat.com/seputar-banten/pr-59626871/objek-pajak-terdampak-covid-19-pendapatan-daerah-anjlok
Putra, R. E. (2019). Analisis Kontribusi Pajak Hotel, Pajak Restoran dan Pajak Hiburan dalam Meningkatkan Pendapatan Asli Daerah (PAD) Kota Batam Tahun 2014-2018. 13(2), 131–141.
Situmorang, C. V., Simarmata, E. R. B., & Simanullang, B. A. (2018). Analisis Efektivitas dan Kontribusi Pajak Hotel dan RestoranTerhadap Pendapatan Asli Daerah (Studi Kaus pada Dinas Pendapatan Asli Daerah Kabupaten Deli Serdang). Going Concern : Jurnal Riset Akuntansi, 13(04), 1–9. https://doi.org/10.32400/gc.13.03.20050.2018
Tangerangkab.go.id. (2021). PAD Kabupaten Tangerang di Tengah Pandemi. Kepala BAPENDA: Kemudahan Pembayaran, Tingkatkan Penerimaan. https://tangerangkab.go.id/detail-konten/show-berita/4738
Published
2024-03-04