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Journal : WELFARE Jurnal Ilmu Ekonomi

Analisis Potensi Pajak Hotel dan Restoran di Kota Tasikmalaya Supriadi, Apip; Ardiani, Gusti Tia; Budhi.L.S, Chandra
WELFARE Jurnal Ilmu Ekonomi Vol 1, No 1 (2020): Mei
Publisher : Jurusan Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.156 KB) | DOI: 10.37058/wlfr.v1i1.1578

Abstract

The purpose of this study is to calculate the potential of hotel tax and restaurant tax, calculate the rate of growth and contribution of hotel and restaurant taxes. The research method used was a survey method. The study population was 341 taxpayers with a sample of 103 taxpayers. The analytical tool used is a potential analysis and growth analysis and contribution. The results showed that the potential for hotel tax and restaurant tax revenue is very large, while the contribution and growth of hotel tax and restaurant tax are very poor and unsuccessful criteria for local tax revenue.Tujuan dari penelitian ini adalah untuk menghitung potensi pajak hotel dan pajak restoran, menghitung laju pertumbuhan dan kontribusi pajak hotel dan restoran. Metode penelitian yang digunakan adalah metode survei. Populasi penelitian sebanyak 341 wajib pajak dengan sampel penelitian sebanyak 103 wajib pajak. Alat analisis yang digunakan adalah analisis potensi dan analisis pertumbuhan daan kotribusi. Hasil penelitian menunjukkan bahwa potensi penerimaan pajak hotel dan pajak restoran sangat besar, sedangkan untuk kontribusi serta pertumbuhan pajak hotel dan pajak restoran termasuk kriteria sangat kurang dan tidak berhasil terhadap penerimaan pajak daerah.