Analisis Efektivitas dan Kontribusi Penerimaan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah di Kabupaten Purworejo Tahun 2017-2020

Amanah, Alvi and ., Sri Setia Ningsih, S.E., M.Ak (2022) Analisis Efektivitas dan Kontribusi Penerimaan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah di Kabupaten Purworejo Tahun 2017-2020. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

ALVI AMANAH. Analisis Efektivitas dan Kontribusi Penerimaan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah Di Kabupaten Purworejo Tahun 2017-2020. Dibawah bimbingan SRI SETIA NINGSIH SE., AK., MM.
Tujuan penelitian ini adalah untuk menganalisa efektivitas, target dan realisasi penerimaan pajak hotel dan pajak restoran, serta untuk menganalisa besar kontribusi penerimaan pajak hotel dan pajak restoran terhadap Pendapatan Asli Daerah di Kabupaten Purworejo tahun 2017-2020. Penelitian ini termasuk penelitian deskriptif kualitatif menggunakan data primer berupa laporan realisasi anggaran tahun 2017 sampai 2020. Hasil penelitian membuktikan bahwa Efektivitas penerimaan Pajak Hotel dan Pajak Restoran tahun 2017, 2018, 2019 dan 2020 memperoleh predikat sangat efektif. Pada tahun 2020 meskipun dilanda krisis ekonomi akibat pandemi namun realisasi penerimaan pajak hotel dan pajak restoran dapat melampaui target yang sudah ditetapkan. Berdasarkan hasil perhitungan Kontribusi penerimaan pajak hotel dibandingkan dengan Pendapatan Asli Daerah pada periode 2017 sampai 2020 terbukti bahwa kontribusi terendah adalah tahun 2020 yaitu sebesar 0,61% dan kontribusi tertinggi tahun 2018 dan 2019 yaitu sebesar 0,86%, sedangkan untuk kontribusi penerimaan pajak restoran kontribusi terendah terjadi tahun 2020 dengan besar kontribusi 5,46% dan tertinggi tejadi di tahun 2019 sebesar 7,18%. Dalam kurun 4 tahun terakhir tahun kontribusi pajak restoran di Kabupaten Purworejo lebih unggul dibandingkan dengan kontribusi penerimaan pajak hotel.
Kata Kunci : Pajak Hotel, Pajak Restoran, Efektivitas, Kontribusi, Pendapatan

ALVI MANAGEMENT. Analysis of the Effectiveness and Contribution of Hotel and Restaurant Tax Revenues to Regional Original Income in Purworejo Regency in 2017-2020. Under the guidance of SRI SETIA NINGSIH SE., AK., MM.
The purpose of this study is to analyze the effectiveness, target and realization of hotel tax revenue and restaurant tax, as well as to analyze the contribution of hotel tax revenue and restaurant tax revenue to Regional Original Income in Purworejo Regency in 2017-2020. This research includes qualitative descriptive research using primary data in the form of budget realization reports for 2017 to 2020. The results of the study prove that the effectiveness of hotel tax revenues and restaurant taxes in 2017, 2018, 2019 and 2020 is very effective. In 2020, despite being hit by the economic crisis due to the pandemic, the realization of hotel tax revenue and restaurant tax can exceed the set target. Based on the results of the calculation of the contribution of hotel tax revenue compared to Regional Original Revenue in the 2017 to 2020 period, it is proven that the lowest contribution is in 2020, which is 0.61% and the highest contribution in 2018 and 2019 is 0.86%, while the contribution to restaurant tax revenue the lowest contribution occurred in 2020 with a large contribution of 5.46% and the highest occurred in 2019 of 7.18%. In the last 4 years the restaurant tax contribution in Purworejo Regency was superior to the hotel tax revenue contribution.

Keywords: Hotel Tax, Restaurant Tax, Effectiveness, Contribution, Income

Item Type:	Other
Subjects:	N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	Khalifafachri Albi
Date Deposited:	20 Feb 2025 03:01
Last Modified:	20 Feb 2025 03:01
URI:	http://repository.itb-ad.ac.id/id/eprint/315

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