Analisis Efektifitas Dan Kontribusi Pajak Hotel Dan Pajak Restoran  Terhadap Pendapatan Asli Daerah (Pad) Kota Bengkulu

Fitriano, Yun; Ferina, Zahrah Indah

doi:10.37676/ekombis.v9i1.1212

Cited by 6 publications

(7 citation statements)

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“…(Yonita & Aprilyanti, 2022). Regional income is income earned by a region and is taken according to regional regulations in accordance with regional income, (Fitriano & Ferina, 2021)…”

Section: Locally-generated Revenuementioning

confidence: 99%

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Analysis of Restaurant Tax Potential in Original Regional Income (PAD) in Bandar Lampung City

Binarti,

Narundana

2024

Int J Res Rev

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The purpose of this study is to determine the value of the percentage of the tax potential restaurant and the number of restaurant tax contributions to Pad City Bandar Lampung. This research was conducted at the Regional Legal Tax Management Agency (BPPRD) and used the qualitative descriptive analysis method. The sample of this research is the tax revenue of the restaurant in 2019 with the total 691, 2020, 770 restaurants, 2021, 857 restaurants, and in 2022, 1052 restaurants in Bandar Lampung City are listed in the taxes of local restaurant and local bookkeeping housed at Jalan Doctor Susilo No.1 Botar Lampung City. The results found i.e. the potential of the tax restaurant decreased in 2020 post-covid-19 dela. After the Covid-19 Paseta Presentation of the potential of the restaurant tax is always in the very good criteria. Keywords: Restaurant tac, Potential, Regional Original.

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“…(Yonita & Aprilyanti, 2022). Regional income is income earned by a region and is taken according to regional regulations in accordance with regional income, (Fitriano & Ferina, 2021)…”

Section: Locally-generated Revenuementioning

confidence: 99%

“…Regional taxes are legitimate revenues paid by citizens to state cash, can be implemented without clear return or instance, and is used to pay public or regional expenditures. (Fitriano & Ferina, 2021). Taxation is a local tax area to service including food and drinks enjoyed by consumers, both of the services or from outside.…”

Section: Introductionmentioning

confidence: 99%

Analysis of Restaurant Tax Potential in Original Regional Income (PAD) in Bandar Lampung City

Binarti,

Narundana

2024

Int J Res Rev

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“…Oleh karena itu, peran pajak dan retribusi daerah sebagai salah satu unsur pendapatan asli daerah perlu dioptimalkan dalam pemungutannya sesuai dengan peraturan perundang-undangan yang berlaku (Kristiana & Poetri, 2019). Pajak adalah iuran yang wajib dikeluarkan oleh orang pribadi ataupun badan kepada negara yang bersifat memaksa melalui proses peralihan kekayaan kepada pemerintah dengan tidak mendapatkan imbalan langsung tetapi digunakan untuk membiayai pengeluaran umum yang berhubungan dengan tugas negara dalam menjalankan pemerintahan (Fitriano & Ferina, 2021). Berdasarkan Undang -Undang Nomor 28 Tahun 2009 Tentang Pendapatan Pajak Dan Retribusi Daerah, pajak daerah adalah kontribusi wajib oleh orang pribadi atau badan kepada daerah yang bersifat memaksa berdasarkan ketentuan undang-undang yang berlaku dengan tidak mendapatkan imbalan secara langsung tetapi digunakan untuk keperluan daerah bagi kesejahteraan masyarakat.…”

Section: Pendapatan Asli Daerah (Pad)unclassified

Analisis Tingkat Keberhasilan Pemungutan Pajak Daerah Dan Retribusi Daerah Pada Pemerintah Kota Mataram

Mustiani

Effendy

Nurabiah

2022

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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This study aims to determine the level of success in collecting local taxes and local levies on the local government of Mataram City. The research method used is descriptive quantitative approach with data collection techniques through documentation. The sample is the BKD of Mataram City as the institution in charge of managing the APBD and acting as the Regional General Treasurer (BUD). The results of this study can be concluded that the effectiveness or success rate of tax collection is considered very successful with an average effectiveness for 5 years of 103% so that the Mataram City Regional Finance Agency can be said to be very successful in collecting taxes which are its responsibility with the highest average effectiveness. namely the underground water tax with an effectiveness percentage of 113% because every year there are additional new tax objects along with the increasing number of buildings such as hotels that require groundwater in their management and the lowest average effectiveness is the swiftlet nest tax with a percentage of 7% because it is not a tax potential and tax officials have difficulty in finding entrepreneurs to know the harvest period. While the effectiveness of regional retribution is considered less successful with an average effectiveness for 5 years of 79% so that each SKPD can be said to be less successful in maximizing the potential for retribution it manages with the highest average effectiveness, namely business service retribution with a percentage of 94% and an average effectiveness The lowest average is general service fees with a percentage of 77%. This is because in the retribution grouping there are various types of retribution which are managed by each SKPD so that many factors can affect the achievement of the retribution target. In addition, information regarding the reasons for achieving or not the retribution target is still lacking because the research was only conducted at the Mataram City Regional Finance Agency. The novelty of this research is that researchers analyze the effectiveness of each type of tax and retribution grouping in the city of Mataram. Theoretically, this research can provide broad implications regarding stewardship theory. Practically, this research has implications for the Regional Finance Agency to be better in terms of facilitating the community to pay taxes and being able to monitor each OPD in order to increase their retribution income. Policy-wise, this research has implications for the Regional Finance Agency in order to issue a policy regarding the tax and levy management system that needs to be implemented so that future management can be better and maximal with the condition that the collectors and those who are collected do not feel disadvantaged.

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“…Penelitian yang dilakukan oleh Sucanti et al, (2018) menyatakan bahwa pajak hotel dan pajak restoran dikategorikan sangat efektif dan sangat efisien dan kemudian dengan hasil tersebut maka dapat berkontribusi baik terhadap peningkatan Pendapatan Asli Daerah (PAD). Fitriano & Ferina (2021) menyatakan bahwa dengan memanfaatkan potensi-potensi dari pajak daerah, maka dapat meningkatkan penerimaan Pendapatan Asli Daerah (PAD). Penelitian ini diarahkan untuk menganalisis efektivitas, efisiensi, dan kontribusi pajak daerah (pajak hotel, pajak restoran, dan pajak penerangan jalan) dalam peningkatan PAD Kabupaten Bondowoso.…”

Section: Pendahuluanunclassified

Analisis Efektivitas, Efisiensi dan Kontribusi Pajak Daerah dalam Peningkatan Pendapatan Asli Daerah (PAD) Kabupaten Bondowoso

Vinanda

Ahmad

2022

asersi

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This study aims to determine the effectiveness, efficiency, and contribution of regional taxes in increasing Regional Original Income (PAD) in Bondowoso Regency. The source of the data used in this study is secondary data in the form of a Budget Realization Report (LRA) which consists of targets, realizations and collection costs from hotel taxes, restaurant taxes, street lighting taxes, and Bondowoso Regency Original Revenue (PAD). This study uses a descriptive method with a qualitative approach and processes data using an analysis of effectiveness, efficiency and contribution. The results of the research show that hotel taxes, restaurant taxes, and street lighting taxes are very effective and very efficient in increasing Regional Original Income (PAD). Then the contribution results show that hotel taxes, restaurant taxes, and road lighting taxes are very less contributing to the increase in Regional Original Income (PAD) of Bondowoso Regency.

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Analisis Efektifitas Dan Kontribusi Pajak Hotel Dan Pajak Restoran Terhadap Pendapatan Asli Daerah (Pad) Kota Bengkulu

Cited by 6 publications

References 0 publications

Analysis of Restaurant Tax Potential in Original Regional Income (PAD) in Bandar Lampung City

Analysis of Restaurant Tax Potential in Original Regional Income (PAD) in Bandar Lampung City

Analisis Tingkat Keberhasilan Pemungutan Pajak Daerah Dan Retribusi Daerah Pada Pemerintah Kota Mataram

Analisis Efektivitas, Efisiensi dan Kontribusi Pajak Daerah dalam Peningkatan Pendapatan Asli Daerah (PAD) Kabupaten Bondowoso

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