AMINAH, Siti (2022) Sumbangan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kabupaten/Kota di Provinsi Bali. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Local Own-source Revenue is regional revenue from sources within its own territory which is collected based on Regional Regulations in accordance with applicable laws and regulations. This study is a research with a descriptive analytical approach which aims to analyze the level of contribution, effectiveness, growth, and trend between Hotel Tax and Restaurant Tax on Local Own-source Revenue in the Province of Bali. The analytical methods used in this research are contribution ratio analysis, effectiveness ratio analysis, growth ratio analysis, and trend analysis. Based on the results of research that (1) Hotel Tax provides a greater contribution to Local Own-source Revenue compared to Restaurant Tax, (2) the effectiveness level of Hotel Tax, Restaurant Tax, and Local Own-source Revenue are included in the “enough” criteria, (3) the growth rate of Hotel Tax, Restaurant Tax and Local Own-source Revenue are included in the “not successful” criteria, (4) the trend of Hotel Tax, Restaurant Tax, and Local Own-source Revenue will increase for 2020-2024 if no obstacles. The implication of the conclusion above is tha local government can re-collet taxpayer’s data periodically through direct observation. Thus, it is hoped that new taxpayers will immediately enter the taxpayer data so that local tax revenues can increase. The limitations of this study are the variables used, it is hoped that further research can use other variables so that the research results are more varied. Another limitation in this study is the limited amount of data used.

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