Analisis Penerimaan Pajak Hotel dan Restoran Pada Kabupaten Pasca Kebijakan Pemerintah Pada Masa Pandemi Covid-19

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.