Analisis Penerapan Pajak Hotel, Pajak Restroran, Pajak Bumi dan Bangunan Terhadap Pendapatan Asli Daerah Kota Pagaralam
DOI:
https://doi.org/10.59175/pujes.v2i2.501Keywords:
Hotel Tax, Land and Building Tax, Local Original Revenue, Restaurant TaxAbstract
This study aims to determine the Contribution of Hotel Tax, Restaurant Tax, Land and Building Tax to the Local Original Revenue (PAD) of Pagaralam City Government and is expected to know about regional finance, especially about Regional Original Revenue (PAD). The population of this study is the financial statements of local tax realization. The data consists of Hotel, Restaurant Tax, Land and Building Tax (PBB), and Original Blood Income. The sample taken is in the form of data in the form of targets and reports on the realization of hotel tax, restaurant tax, land and building tax and local original income during the research period (2020-2023). The results of research and discussions that have been carried out conclude that the Effectiveness of Hotel Tax in Pagaralam City in 2020-2022 is 109.54% categorized as very effective. The effectiveness of Restaurant Tax in Pagaralam City in 2020-2022 is 119.41% very effective. The effectiveness of the Land and Building Tax in Pagaralam City in 2020-2022 is 109.85% very effective. Meanwhile, based on the results of the analysis of Regional Tax Contributions, the average percentage of Regional Tax Contributions to Regional Original Revenue in 2020-2022 is 18.38%, which is included in the poor category. So based on the criteria or indicators of effectiveness and contribution, it can be said that the effectiveness of Hotel Tax, Restaurant Tax, Land and Building Tax in Pagaralam City is categorized as very effective, and the contribution of local tax in Pagaralam City is categorized as not good so that it shows that the Regional Finance Agency of Pagaralam City is very effective in managing Regional Tax, but the Regional Finance Agency of Pagaralam City needs to improve its performance to boost revenue in order to contribute through local taxes.
References
Abdul Halim dan Muhammad Syam Kusufi. 2014. Akuntansi Keuangan Daerah. Edisi 4. Jakarta: Salemba Empat.
Beni Pekei. 2016. Konsep dan Analisis Efektivitas Pengelolaan Keuangan Daerah di Era Otonomi. Buku 1. Jakarta Pusat: Taushia
H.A.W.Widjaja. 2002. Otonomi Daerah Dan Daerah Otonomi. Jakarta: PT.Raja Grafindo Persada.Kota Pagaralam. 2010. Menurut Peraturan Daerah Kota Pagaralam Nomor 16 tahun 2010 Tentang Pajak Daerah. Pemerintah Kota Pagaralam:Pagaralam.
Mardiasmo. (2018). Perpajakan Edisi Revisi Tahun 2018. Yogyakarta: Penerbit Andi
Mardiasmo. 2016. Perpajakan Edisi Terbaru 2016. Penerbit: Andi Offset.Yogyakarta
Sudjana. 2021. Metode statistika. Bandung: Tarsito
Sugiyono (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta
Sugiyono, 2020. Metode Penelitian Kualitatif. Bandung: Alfabeta.
Undang-undang Nomor 23 Tahun 2014 tentang Pemerintah Daerah Menjelaskan Tentang Otonomi Daerah, Perolehan Pendapatan Asli Daerah.
Undang-Undang Nomor 23 Tahun 2014 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah dijelaskan bahwa untuk membiayai pembangunan di daerah, salah satu sumber dari penerimaanya adalah dari PAD yang terdiri dari 16 hasil pajak daerah, hasil retrebusi daerah, hasil milik perusahaan daerah, hasil pengelolaan kekayaan milik daerah yang dipisahkan dan lain-lain pendapatan daerah yang sah.
Undang-undang Nomor 32 Tahun 2004 pasal 157 meliputi Pendapatan Asli Daerah, Dana perimbangan dan lain-lain pendapatan daerah yang sah.
Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata CaraPerpajakan sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009, diatur dalam BAB I Pasal 1 Ayat 1.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Rizan Agustra, Hendry Saladin, Totok Sudiyanto
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
