ANALISIS EFEKTIVITAS DAN KOTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN PADA PAD KOTA CILEGON

Abstrak

The background of this research is based on the original regional income which is one of the important factors in the implementation of the government of a region based on the principle of real, broad and responsible autonomy. The occurrence of the pandemic in 2020 resulted in many obstacles in all cities and one of them is the city of Cilegon in the budget and realization of regional taxes, one of which is hotel tax and restaurant tax. The hotel tax sector in 2021 and 2022, the realization of hotel tax was achieved and even exceeded the budget, while the restaurant tax in 2021 did not reach its budget and in 2022 the realization of restaurant tax was achieved beyond the budget, but the Original Regional Income in 2021 and 2022 was still not achieved.

This study aims to analyze the effectiveness and contribution of hotel tax and restaurant tax on the Regional Original Income (PAD) of Cilegon City in 2021-2022. The research method used is qualitative research with a descriptive approach with secondary data collected through interview, observation and documentation collection techniques. The data analysis techniques used in this study are effectiveness analysis and contribution analysis. Based on the results of the study, the effectiveness of hotel tax in 2022 decreased by 15% compared to 2021. The effectiveness of restaurant tax in 2022 increased by 14% from 2021. The contribution of hotel tax in 2022 increased by 0.33% from 2021. The contribution of restaurant tax in 2022 increased by 2.13% from 2021.