Analisis Kontribusi Pajak Hotel, Pajak Restoran Dan Pajak Hiburan Dalam Meningkatkan Pendapatan Asli Daerah (Pad) Kota Batam Tahun 2014-2018

Putra, Rizki Eka

doi:10.33373/mja.v13i2.2079

Cited by 5 publications

(4 citation statements)

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“…According to Leliya and Afiyah (2016), the City of Cirebon has successfully increased Regional Revenue by implementing an online-based local tax payment system. Conversely, Putra (2019) found that contributions from online-based hotel, restaurant, and entertainment taxes in Batam have not yet optimally enhanced Regional Revenue. These findings indicate variability in the results achieved by onlinebased tax payment systems depending on regional context and system management.…”

Section: Introductionmentioning

confidence: 93%

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Implementation of an Online-Based Policy for Local Tax and Retribution Collection

Said,

Hariyadi,

Agusman

2024

sjss

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This research aims to analyze the implementation of an online-based policy for local tax and retribution collection by the Regional Revenue Agency in Kolaka Regency. This research uses an inductive qualitative analysis. Inductive analysis is an approach that begins with field facts, analyzes them based on relevant theories and arguments, and ultimately yields a conclusion. The results show that implementing an online-based policy for local tax and retribution collection by the Regional Revenue Agency has made significant progress in several vital variables. The communication variable has been successful and effective, facilitating the acceptance of new technology and enhancing compliance with local taxes. However, the resource variable remains a significant constraint, with the inadequate allocation of human resources and facilities. The disposition variable shows exemplary commitment, but obstacles still exist in achieving tax collection targets and implementing all types of local tax and retribution. Meanwhile, the bureaucratic structure variable has functioned well, demonstrating effective coordination and collaboration that have strengthened the tax collection process and enhanced transparency and accountability in managing local taxes. Therefore, it is recommended that the Regional Revenue Agency enhance coordination with local government to advocate for a more significant allocation in the Regional Budget Revenue and Expenditure. The Regency House of Representatives and the Regent of Kolaka Regency should prioritize the procurement of technological infrastructure in the discussion of the Regional Budget Revenue and Expenditure, ensuring that the resource shortages faced by the Regional Revenue Agency can be overcome. For business operators, it is crucial to comply with tax recording devices during transactions to support local government policies in enhancing the transparency and accuracy of tax data. These improvements will not only support the smooth operation of the Regional Revenue Agency but also contribute to increased Regional Revenue that can be used for further development in Kolaka Regency.

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Section: Introductionmentioning

confidence: 93%

“…Further, Leliya and Afiyah (2016) and Putra (2019) have provided differing perspectives on the effectiveness of online tax payment systems in various regions in Indonesia. According to Leliya and Afiyah (2016), the City of Cirebon has successfully increased Regional Revenue by implementing an online-based local tax payment system.…”

Section: Introductionmentioning

confidence: 99%

Implementation of an Online-Based Policy for Local Tax and Retribution Collection

Said,

Hariyadi,

Agusman

2024

sjss

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“…Sehingga pengertian dalam penelitian ini Efektivitas merupakan penilaian kinerja atas pemungutan Pajak Restoran yang dilakukan oleh Badan Pendapatan Daerah (Mewo, 2021). Hasil penelitian (Putra, 2019) di Kota Batam pada tahun 2014-2018 disimpulkan bahwa penerimaan pajak restoran secara parsial berada pada kategori sangat efektif. Hal ini selaras dengan hasil penelitian yang dilakukan oleh (Dantes dan Lasminiasih, 2021) dihasilkan bahwa analisis efektivitas penerimaan Pajak Restoran di Provinsi DKI Jakarta periode 2017-2019 menunjukan rata-rata efektivitas sebesar 100,02 persen dengan kategori sangat efektif.…”

Section: Pengaruh Efektivitas Pajak Restoran Terhadap Pendapatan Asli...unclassified

Efektivitas Dan Kontribusi Pajak Hotel Dan Restoran Terhadap Pendapatan Asli Daerah Kota Salatiga

Pramestya,

Graciafernandy

2023

SLSI

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One of the efforts made by the Salatiga City Government to increase revenue from Regional Original Revenue is through hotel and restaurant taxes. This research was conducted at the Salatiga Regional Revenue and Financial Management Agency. The purpose of this study was to determine the level of effectiveness and contribution of hotel and restaurant taxes to Local Revenue in the City of Salatiga. This study uses a quantitative descriptive method using secondary data obtained from the Salatiga Regional Revenue and Financial Management Agency, which consists of reports on targets and realization of hotel and restaurant taxes as well as Salatiga City regional revenue. The data is processed using the effectiveness ratio and contribution ratio. The overall results of the research show that in 2017-2021 the effectiveness of hotel and restaurant taxes is classified as a very effective criterion for local revenue. Meanwhile, the contribution value of hotel and restaurant taxes is still very low in terms of local revenue. Keywords:Effectiveness, Contribution, Hotel Tax, Restaurant Tax, Regional Original Income

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“…Badan Pendapatan Daerah Kabupaten disarankan untuk terus meningkatkan PAD melalui peningkatan pajak hotel, pajak restoran, dan pajak hiburan (Samosir, 2020). Hasil penelitian menunjukkan bahwa dalam kurun waktu waktu 5 tahun terakhir, persentase kontribusi tertinggi dari penerimaan pajak hotel (Putra, 2019). Hasil penelitian menunjukkan bahwa pengaruh penerimaan pajak restoran cukup kuat dan Sejalan (Rahmiyatun et al, 2021).…”

Section: Pendahuluanunclassified

Kontribusi Pajak Hotel terhadap Pendapatan Asli Daerah Kota Palangka Raya

Alexandro,

Uda,

Hariatama

et al. 2022

j. p pengembangan sains h.

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Pajak hotel merupakan bagian dari pajak daerah, yang merupakan salah satu sumber pembiayaan pemerintah dan pembangunan daerah yang akan digunakan untuk membiayai kegiatan pemerintah dan pembangunan daerah yang bersangkutan. Pajak hotel mempunyai potensi untuk meningkatkan pendapatan pajak daerah. Dengan melihat perkembangan pembangunan hotel yang ada di kota Palangka Raya tidak menutup kemungkinan akan meningkatkan penerimaan pajak hotel. Tujuan yang diharapkan dapat dicapai dengan dilakukannya penelitian ini adalah untuk menganalisis seberapa besar kontribusi pajak hotel terhadap pendapatan asli daerah di Kota Palangka Raya tahun 2016-2018. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kualitatif yaitu suatu metode yang bertujuan untuk menggambarkan dan mendeskripsikan suatu masalah secara jelas. Jenis data yang digunakan adalah data sekunder. Teknik pengumpulan data terdiri dari dokumentasi dan wawancara. Analisis data yang dilakukan adalah dengan menggunakan teknik analisis data kualitatif yang terdiri dari tiga tahapan kegiatan yang dilakukan secara beruntun yaitu, mereduksi data, penyajian data, dan menarik kesimpulan. Hasil penelitian menunjukkan bahwa sejak tahun 2016 hingga 2018 kontribusi pajak hotel terhadap pendapatan asli daerah tertinggi terjadi pada tahun 2018 yaitu sebesar Rp. 9.557.459.061 atau 8,69%, dan yang terendah terjadi pada tahun 2016 yaitu sebesar Rp. 7.904.254.788 atau 6,49% dari total pendapatan asli daerah. Dari jenis pajak hotel, pajak hotel bintang empat yang memiliki kontribusi paling tinggi setiap tahunnya.

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Analisis Kontribusi Pajak Hotel, Pajak Restoran Dan Pajak Hiburan Dalam Meningkatkan Pendapatan Asli Daerah (Pad) Kota Batam Tahun 2014-2018

Cited by 5 publications

References 0 publications

Implementation of an Online-Based Policy for Local Tax and Retribution Collection

Implementation of an Online-Based Policy for Local Tax and Retribution Collection

Efektivitas Dan Kontribusi Pajak Hotel Dan Restoran Terhadap Pendapatan Asli Daerah Kota Salatiga

Kontribusi Pajak Hotel terhadap Pendapatan Asli Daerah Kota Palangka Raya

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