Prabowo, Ruziqa Ramdhani (2022) EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK HOTEL TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI MASA PANDEMI COVID 19 PADA PEMERINTAH KOTA BEKASI (BAPENDA Bekasi 2019-2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk (1) Mengetahui efektivitas penerimaan Pajak Hotel terhadap pendapatan asli daerah di Kota Bekasi di masa pandemi Covid 19, (2) mengetahui efektivitas pendapatan asli daerah terkait peraturan daerah yang berlaku di masa pandemi Covid 19, dan (3) mengetahui kontribusi penerimaan Pajak Hotel terhadap pendapatan asli daerah di Kota Bekasi di masa pandemi Covid 19. Penelitian ini menggunakan metode pendekatan kualitatif. Sumber data yang digunakan yaitu data primer yang diperoleh dengan wawancara langsung dengan informan penelitian yang terdiri dari analisis pajak daerah dan retribusi daerah dan Pengelola pajak daerah. Dan data sekunder diperoleh dari dokumen yang berkaitan dengan Pajak Hotel. Berdasarkan dari data yang telah dikumpulkan dan hasil pembahasan yang telah dilakukan terhadap penelitian hingga akhirnya penarikan kesimpulan menyatakan bahwa hasil penelitian ini sebagai berikut : (1) Efektivitas Pajak hotel di Kota Bekasi pada periode 2019-2020 masih dikategorikan kurang efektif terhadap peningkatan PAD karena belum mencapai kategori 80% dan (2) Kontribusi Penerimaan Pajak Daerah di Kota Bekasi yang masuk kategori sangat baik terhadap peningkatan PAD karena mencapai total perhitungan >40%. Sedangkan untuk Kontribusi Pajak hotel di Kota Bekasi selama periode 2019-2020 dapat dikatakan sangat kurang efektif terhadap peningkatan PAD karena hasil akhirnya <40%. ABSTRACT This study aims to (1) determine the effectiveness of hotel tax receipts on local revenue in Bekasi City during the Covid 19 pandemic, (2) determine the effectiveness of local revenue related to regional regulations in force during the Covid 19 pandemic, and (3) determine the contribution Hotel Tax receipts for local revenue in Bekasi City during the Covid 19 pandemic. This study uses a qualitative approach. Sources of data used are primary data obtained by direct interviews with research informants consisting of analysis of local taxes and regional levies and local tax managers. And secondary data obtained from documents related to Hotel Tax. Based on the data that has been collected and the results of the discussions that have been carried out on the research until finally drawing conclusions stating that the results of this study are as follows: (1) The effectiveness of hotel taxes in Bekasi City in the 2019-2020 period is still categorized as less effective towards increasing PAD because it has not reached category of 80% and (2) Contribution of Regional Tax Revenue in Bekasi City which is categorized as very good for the increase in PAD because it reaches a total calculation of >40%. Meanwhile, the hotel tax contribution in Bekasi City during the 2019-2020 period can be said to be very less effective in increasing PAD because the final result is <40%.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | RUZIQA RAMDHANI PRABOWO | ||||||||
| Date Deposited: | 18 Oct 2022 01:28 | ||||||||
| Last Modified: | 18 Oct 2022 01:28 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8668 |
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