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

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.