Kebijakan Pengaturan Pajak Hotel dan Pajak Restoran Sebagai Dampak Wabah Covid-19 dalam Rangka Pemenuhan Pendapatan Asli Daerah

Paramitha, A.A Istri Ita

doi:10.35457/supremasi.v11i1.1166

Cited by 7 publications

(7 citation statements)

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“…The level of income has 2 types, including: a. Declining Income Levels Declining income is a level where the business income run by a company has decreased in terms of income obtained from business activities (Paramitha, 2021). according to Manda (2018) the decline in income levels is caused by several things: 1) Marketing practices that are not maximized.…”

Section: Revenuementioning

confidence: 99%

The Impact of the Bogor Blessing Program on Business Income: Msme Mustahik in Bogor City

Praja Yusup,

Kurnia,

Amin

et al. 2024

AKSY

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This study aims to determine the impact of MSME empowerment from productive zakat funds through the Bogor Berkah program implemented by BAZNAS Bogor City on mustahik MSME business income. The research method used is quantitative with multiple linear regression analysis method. The data collection method uses interviews and questionnaires. The results of the study partially show that the implementation of the Bogor Berkah program on business capital assistance, skills training, marketing practices and mentoring has a significant effect on the business income of mustahik MSMEs by increasing the income generated. While simultaneously the implementation of the Bogor Blessing program has a significant effect on the business income of mustahik MSMEs by increasing the income generated.

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Section: Revenuementioning

confidence: 99%

The Impact of the Bogor Blessing Program on Business Income: Msme Mustahik in Bogor City

Praja Yusup,

Kurnia,

Amin

et al. 2024

AKSY

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“…Malang City Government to overcome the decline in PAD through policies provided, one of which is providing relief to hotel and restaurant taxpayers in pandemic conditions and providing freedom in paying tax fines for hotels and restaurants which are of course adjusted to certain conditions and requirements so that Malang City's PAD from the local tax sector continues to run and is able to meet the predetermined target as it should. Paramitha, A. A.…”

Section: Strategy To Increase Hotel Tax Revenuementioning

confidence: 99%

Effectiveness And Contribution Of The Hotel Tax Revenue In Optimization Of Original Local Government Revenue In Banyuwangi Regency

Wicaksono,

Puspita,

Setyaningsih

et al. 2023

Educoretax

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The Covid-19 pandemic has resulted in a decrease in domestic and foreign tourist arrivals in Banyuwangi Regency, this is due to one of the government's policies, namely Large-Scale Social Restrictions (PSBB). This has resulted in the tourism sector tax being threatened not optimally, especially the hotel tax. This study aims to determine the level of effectiveness and contribution of Hotel Tax to Regional Original Income (PAD) in Banyuwangi Regency, and to find out what strategies are carried out in optimizing hotel tax revenues to optimize Original Local Government Revenue (PAD). The population of this study is local taxpayers in Banyuwangi Regency, by taking samples from restaurant taxpayers. Data collection techniques are through interviews with the Regional Revenue Agency (BAPENDA) and literature studies of data obtained from BAPENDA and BPS, especially regarding restaurant tax data, PAD, tourists, and strategies in restaurant tax policies. This study resulted in the finding that when the number of victims exposed to Covid-19 was relatively high, it had an impact on the decrease in the number of hotel room occupants, as a result, hotel revenue decreased and affected Hotel Tax Revenue which decreased. The effectiveness of hotel tax revenue is always in the very effective category, because it always meets the set targets. The hotel tax contribution to PAD is always in the very low category because the PAD increase is very significant, not followed by a significant increase in hotel tax. The strategy in optimizing hotel tax revenue is by providing a policy in the form of eliminating fines for late reporting or payments which aims to provide relief to taxpayers so that they are not burdened with their tax obligations so that they continue to carry out their tax obligations.

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“…Selain karena diterapkannya kebijakan percepatan penanganan Covid-19, penurunan PAD juga seringkali dikaitkan dengan permasalahan kurang optimalnya pendayagunaan sumber daya yang tersedia dalam menggali dan mengelola sumber-sumber pendapatan daerah yang menjadi potensi PAD (Worumi, 2018;Hakim et al, 2018;Triarda & Damayanti, 2021). Dalam rangka peningkatan PAD, salah satu alternatif kebijakan yang dapat diambil adalah dengan memperhatikan sektor pendapatan mana yang memberikan kontribusi paling besar bagi peningkatan PAD, kemudian mengeluarkan kebijakan yang meringankan wajib pajak pada sektor tersebut dalam kondisi pandemi ini yang tentunya disesuaikan dengan kondisi dan persyaratan tertentu sehingga PAD dari sektor tersebut tetap berjalan dan mampu memenuhi target yang telah ditentukan sebagaimana mestinya (Paramitha, 2021).…”

Section: Penelitian Terkaitunclassified

Perencanaan Program Optimalisasi Pendapatan Asli Daerah pada Masa Pandemi Covid-19 di Badan Keuangan Kota Bukittinggi

Fahira¹,

Buchari²,

Runiawati³

2022

jane

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This research on the planning of the Local Revenue (PAD) Optimization Program at Financial Agency of Bukittinggi City was motivated by the failure to achieve one of the performance indicator targets of the PAD Optimization Program in 2020, precisely when the Covid-19 pandemic began to hit Bukittinggi City. The pandemic that has occurred has prompted the government to implement several policies such as the policy of limiting community activities, Refocusing Policy and Budget Reallocation which have an impact on the sluggish community economy which is marked by a significant decrease in PAD compared to previous years. The decrease in PAD has an impact on not achieving the PAD Optimization Program targets. With these problems, this study seeks to find out, understand and analyze the PAD Optimization Program planning carried out by the Financial Agency of Bukittinggi City, especially during the 2020 Covid-19 Pandemic. This study uses the theory of the program planning process according to Pawlak and Vinter in 2004 with qualitative research methods. There were 4 informants in this study, namely, Head of Revenue, Head of Subdivision of Determination, Head of Subdivision of Planning and Finance of the Financial Agency of Bukittinggi, and Head of Research and Development of the Research and Development Planning Agency (Bapelitbang) of Bukittinggi City. Data was collected by means of observation, interviews, and literature study. The data analysis technique in this study was carried out through 3 stages, namely, the data reduction stage, data presentation and conclusion drawing. The results of this study indicate that overall, the planning of the PAD Optimization Program has not been carried out properly by the Financial Agency of Bukittinggi City, because there were still two planning stages that are not in accordance with the program planning theory proposed by Pawlak and Vinter. Penelitian mengenai perencanaan Program Optimalisasi Pendapatan Asli Daerah (PAD) di Badan Keuangan Kota Bukittinggi ini dilatarbelakangi oleh tidak tercapainya salah satu target indikator kinerja dari Program Optimalisasi PAD pada tahun 2020 lalu, tepatnya ketika Pandemi Covid-19 mulai melanda Kota Bukittinggi. Pandemi yang terjadi mendorong pemerintah untuk menerapkan beberapa kebijakan seperti kebijakan pembatasan kegiatan masyarakat, Kebijakan Refocusing dan Realokasi Anggaran yang berdampak pada lesunya perekonomian masyarakat yang ditandai dengan penurunan PAD yang cukup signifikan jika dibandingkan dengan tahun-tahun sebelumnya. Penurunan PAD tersebut berimbas pada tidak tercapainya sasaran Program Optimalisasi PAD. Dengan adanya permasalahan tersebut, penelitian ini berusaha untuk mengetahui, memahami dan menganalisis perencanaan Program Optimalisasi PAD yang dilakukan oleh Badan Keuangan Kota Bukittinggi terutama pada masa Pandemi Covid-19 tahun 2020 lalu. Penelitian ini menggunakan teori proses perencanaan program menurut Pawlak dan Vinter tahun 2004 dengan metode penelitian kualitatif. Informan dalam penelitian ini berjumlah 4 orang yaitu, Kepala Bidang Pendapatan, Kasubbid Penetapan, Kasubbag Perencanaan dan Keuangan Badan Keuangan Kota Bukittinggi, serta Kepala Bidang Penelitian dan Pengembangan Badan Perencanaan Penelitian dan Pengembangan (Bapelitbang) Kota Bukittinggi. Pengumpulan data dilakukan dengan cara observasi, wawancara, dan studi pustaka. Teknik analisis data pada penelitian ini dilakukan melalui 3 tahap yaitu, tahap reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa secara keseluruhan, perencanaan Program Optimalisasi PAD belum dilakukan dengan baik oleh Badan Keuangan Kota Bukittinggi, karena masih terdapat dua tahap perencanaan yang belum sesuai dengan teori perencanaan program yang dikemukakan oleh Pawlak dan Vinter.

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Kebijakan Pengaturan Pajak Hotel dan Pajak Restoran Sebagai Dampak Wabah Covid-19 dalam Rangka Pemenuhan Pendapatan Asli Daerah

Cited by 7 publications

References 0 publications

The Impact of the Bogor Blessing Program on Business Income: Msme Mustahik in Bogor City

The Impact of the Bogor Blessing Program on Business Income: Msme Mustahik in Bogor City

Effectiveness And Contribution Of The Hotel Tax Revenue In Optimization Of Original Local Government Revenue In Banyuwangi Regency

Perencanaan Program Optimalisasi Pendapatan Asli Daerah pada Masa Pandemi Covid-19 di Badan Keuangan Kota Bukittinggi

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