Azim, Muhammad and ., Nurwati, S.E., M.Ak. (2023) Analisis Penerimaan Pajak Hotel dan Restoran Pada Kabupaten Pasca Kebijakan Pemerintah Pada Masa Pandemi Covid-19. ITB Ahmad Dahlan Jakarta, Jakarta.
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Abstract
Muhammad Al Azim. NIM 2017113350021 Skripsi berjudul “Analisis Penerimaan Pajak Hotel Dan Restoran Pada Kabupaten Buton Utara Pasca Kebijakan Pemerintah Pada Masa Pandemi Covid-19”. Di bawah bimbingan Ibu Nurwati, S.Sos, M.Ak. Pada tahun 2020 terjadi penyebaran virus Covid-19 di Indonesia, yaitu virus yang sebelumnya sudah terjadi di Wuhan, China pada tanggal 31 Desember 2019. Penyebaran virus ini sangatlah cepat sehingga dampak yang ditimbulkan cukup besar baik dari kesehatan sampai perekonomian di Indonesia, salah satunya adalah penerimaan pajak negara dan daerah. Beberapa penerimaan pajak didapatkan dari sektor pariwisata diantaranya pajak hotel dan restoran. Pada daerah berkembang seperti Kabupaten Buton Utara penerimaan pajak pada sektor pariwisata sangat mempengaruhi perekonomian Kabupaten Buton Utara, namun sejak masa pandemic Covid-19 terjadi beberapa perubahan penerimaan pajak di Kabupaten Buton Utara. Hal tersebut yang membuat penulis tertarik untuk melakukan penelitian ini dengan fokus penelitian Penerimaan Pajak Hotel dan Restoran Pada Kabupaten Buton Utara dimulai pada tahun 2018 sampai dengan Mei 2022 Pasca Kebijakan Pemerintah Pada Masa Pandemi Covid-19, sehingga tujuan dari penelitian ini adalah untuk mengetahui kondisi dan besarnya penerimaan pajak hotel dan pajak restoran serta upaya pemerintah Kabupaten Buton Utara dalam mengoptimalisasikan penerimaan pajak hotel dan pajak restoran pada tahun 2018 sampai dengan bulan Mei 2022. Metode penelitian yang digunakan adalah deskriptif kualitatif, yaitu untuk menjelaskan kondisi dan besarnya penerimaan pajak hotel dan pajak restoran setelah adanya kebijakan pemerintah Kabupaten Buton Utara pasca Covid-19 tahun 2020, serta upaya dalam mengoptimalisasikan penerimaan pajak hotel dan pajak restoran Kabupaten Buton Utara. Adapun hasil penelitian menunjukkan pajak hotel di Kabupaten Buton Utara dimulai dari tahun 2018 sampai bulan mei tahun 2022 mengalami fluktuatif, sedangkan untuk pajak restoran mengalami kenaikan yang signifikan. Kemudian upaya pemerintah Kabupaten Buton Utara yaitu mengikuti segala kebijakan dari pemerintah pusat dan tetap menerapkan kebijakan pemungutan pajak atas belanja makan dan minum yang dibebankan pada belanja pemerintah untuk penerimaan pajak restoran.
Key Words: Pajak Hotel dan Restoran Kabupaten Buton Utara
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Muhammad Al Azim. NIM 2017113350021 Thesis entitled "Analysis of Hotel and Restaurant Tax Revenue in North Buton Regency after Government Policy During the Covid-19 Pandemic". Under the guidance of Mrs. Nurwati, S.Sos, M.Ak. In 2020 there was a spread of the Covid-19 virus in Indonesia, namely a virus that previously occurred in Wuhan, China on December 31, 2019. The spread of this virus is very fast so that the impact is quite large both from health to the economy in Indonesia, one of which is state and local tax revenue. Some tax revenues are obtained from the tourism sector including hotel and restaurant taxes. In developing areas such as North Buton Regency, tax revenue in the tourism sector greatly affects the economy of North Buton Regency, but since the Covid-19 pandemic there have been several changes in tax revenue in North Buton Regency. This is what makes the authors interested in conducting this research with a focus on research on Hotel and Restaurant Tax Revenue in North Buton Regency starting in 2018 until May 2022 after Government Policy During the Covid-19 Pandemic, so the purpose of this study is to determine the conditions and the amount of hotel tax revenues and restaurant taxes as well as the efforts of the North Buton Regency government in optimizing hotel tax revenues and restaurant taxes in 2018 to May 2022. The research method used is descriptive qualitative, namely to explain the condition and amount of hotel tax revenues and restaurant taxes after the North Buton Regency government policy after Covid-19 in 2020, as well as efforts to optimize hotel tax revenue and North Buton Regency restaurant tax. The results of the study show that the hotel tax in North Buton Regency starting from 2018 to May 2022 has fluctuated, while the restaurant tax has increased significantly. Then the efforts of the North Buton Regency government are to follow all policies from the central government and continue to apply the policy of collecting taxes on food and drink spending which is charged to government spending for restaurant tax revenues.
Key Words: North Buton Regency Hotel and Restaurant Tax
Item Type: | Other |
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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: | 18 Feb 2025 04:42 |
Last Modified: | 18 Feb 2025 04:42 |
URI: | http://repository.itb-ad.ac.id/id/eprint/250 |
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