ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (Studi Kasus Pada Badan Pendapatan Daerah Kota Batu tahun 2018-2020)

Linggam Wardani Putri, Afifudin Afifudin, Siti Aminah Anwar

Abstract


This study aims to analyze the effectiveness of hotel taxes on increasing Regional Original Income and analyzing the contribution of hotel taxes to increasing Regional Original Income. The subjects in this study were hotels located in Batu City. This research uses quantitative methods. The results of this study indicate that the effectiveness of Batu City's hotel tax revenue in 2018-2020 is very effective, each percentage reaching the category of more than 100%. Meanwhile, the contribution of hotel taxes to Batu City's Original Revenue in 2018-2020 shows the criteria for being lacking.

Keywords: Effectiveness, Contribution, Hotel Tax, Local Revenue


Full Text:

PDF

References


Ambarita, P. M. (2021). Analisis Efektivitas dan Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah Kota Pematangsiantar dalam Masa Pandemi Covid-19. Jurnal Pembangunan Wilayah & Kota, 1(3), 82–91.

Ardiles. (2015). Analisis Potensi dan Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah Pemerintah Kota Padang (Studi Kasus di Dinas Pengelolaan Keuangan dan Aset Kota Padang). Proceedings of the National Academy of Sciences, 3(1), 1–15. http://dx.doi.org/10.1016/j.bpj.2015.06.056%0Ahttps://academic.oup.com/bioinformatics/article-abstract/34/13/2201/4852827%0Ainternal-pdf://semisupervised-3254828305/semisupervised.ppt%0Ahttp://dx.doi.org/10.1016/j.str.2013.02.005%0Ahttp://dx.doi.org/10.1016/j.ceb

Arini, P. R., & Kusuma, M. W. (2019). Pengaruh Belanja Modal Dan Pendapatan Asli Daerah Terhadap Investasi Swasta Di Indonesia Dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening. Jurnal Riset Akuntansi Mercu Buana, 5(1), 28. https://doi.org/10.26486/jramb.v5i1.611

Badan Pusat Statistik Kota Batu. (2021). Batu Dalam Angka 2021 (Vol. 369, Issue 1). http://dx.doi.org/10.1016/j.jsames.2011.03.003%0Ahttps://doi.org/10.1016/j.gr.2017.08.001%0Ahttp://dx.doi.org/10.1016/j.precamres.2014.12.018%0Ahttp://dx.doi.org/10.1016/j.precamres.2011.08.005%0Ahttp://dx.doi.org/10.1080/00206814.2014.902757%0Ahttp://dx.

Halim, Abdul. 2007. Akuntansi Sektor Publik Akuntansi Keuangan Daerah. Jakarta: Salemba

Mardiasmo. 2021. Akuntansi Sektor Publik. Yogyakarta: Penerbit Andi.

Mukhid, Abd. 2021. Metodologi Penelitian Pendekatan Kuantitatif. Surabaya: CV. Jakad Media Publishing.

Nurlan, Fausiah. 2019. Metodologi Penelitian Kuantitatif. Parepare: Institut Agama Islam Negeri Parepare.

Siahaan, Marihot Pahala. 2010. Pajak Daerah dan Retribusi Daerah. Jakarta: PT. Raja Grafindo Persada.

Silvia, Vivi. 2020. Statistika Deskriptif. Yogyakarta: Penerbit Andi.

Soewoyo, D. M. (2019). Kontribusi Sektor Pariwisata Dan Realisasi Rencana Induk Pembangunan Kepariwisataan Kota. Jurnal Sosial Humaniora, 10(2), 108. https://doi.org/10.30997/jsh.v10i2.2024

Wance, Marno. 2019. Dinamika Perencanaan Anggaran Pada Anggaran Pendapatan Belanja Daerah (APBD) Buru Selatan. IJPA - The Indonesian Journal of Public Administration, 5 (1).


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License