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All Journal E-Journal Perdagangan Industri dan Moneter e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Solusi: Jurnal Kajian Ekonomi dan Bisnis
Arif Triwinarso
Politeknik API Yogyakarta
Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Potensi, Efektivitas Dan Kontribusi Pajak Hotel Di Kabupaten Sleman Periode 2012-2016 Arif Triwinarso; Iwan Budiherwanto
HOME Vol. 13 No. 2 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i2.38

Abstract

contribution to the regional economy in Sleman Regency in 2012- 2016. The data used are secondary data sourced from the Regional Financial and Asset Agency (BKAD) Sleman Regency and other official sources. The results of the study indicate the potential for hotel taxes in Sleman Regency is very large and has an upward trend year by year. The effectiveness of the potential of hotel tax with the realization of hotel tax revenue is still ineffective at an average of 44,99% per year, but the effectiveness between the target and the realization of revenue has been very effective, wich is an average of 123,50%. The contribution of hotel tax revenue to total tax in Sleman Regency is an average of 15,71%, while for Regional Original Income (PAD) an average of 9,20%.
Pajak hotel di Kabupaten Ende: trend, efektivitas dan kontribusi terhadap pajak asli daerah Arif Triwinarso; Susianti Susianti; Maria Giovani Putri Leda
e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Vol. 11 No. 2 (2022): e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah
Publisher : Konsentrasi Pembangunan Regional dan Publik, Prodi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pdpd.v11i2.19932

Abstract

Hotel tax is one source of local taxes that will contribute to the potential local revenue (PAD) if managed effectively and can be a source of funding for regional development. The purpose of this study was to determine the trend of realization, the level of hotel tax effectiveness, and its contribution to local taxes and PAD in Ende Regency for the period 2017 - 2020. The research method used was descriptive quantitative with secondary data as the data source. The data was obtained from the Regional Revenue Agency of Ende Regency. The results of the study show that in general, the trend of hotel tax revenue realization and effectiveness has decreased. This is caused by internal factors such as a very high target increase without taking into account the existing potential as well as several external factors such as a low level of public awareness and knowledge. The effectiveness of hotel tax revenue in Ende Regency 3 out of 4 years of observation is in the ineffective category (< 60%). The contribution of hotel taxes to local taxes and Ende Regency's Original Revenue is relatively very small. The factors that cause the hotel tax to be ineffective are the lack of knowledge and awareness of citizens towards taxation, tax management accountability that is not optimal, payments are not by the value they should be, submission of SPTDP not on time, and some taxpayers close their business without notification.
Evaluasi pemungutan, penyetoran dan pelaporan pajak penghasilan Pasal 22 Di Kabupaten Klaten Arif Triwinarso; Susianti Susianti; Hanung Wahyu Nuswantoro; Andri Yuni Astuti
e-Journal Perdagangan Industri dan Moneter Vol. 10 No. 3 (2022): e-Journal Perdagangan Industri dan Moneter
Publisher : Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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Abstract

Land and Building Tax Rural and Urban sector (PBB-P2) is a source of regional own-source revenue from the local tax sector, whose management has been transferred to the local government since 2013. Some regions have made it a potential source of local revenue, or even a reliable source of income. PBB-P2 in districts is one that has a positive trend in its realization because it always increases from year to year. This study aims to analyze the effectiveness of PBB-P2 collection and see its contribution to local taxes and Local Revenue in Klaten Regency in the 2016-2020 period. The research method is to use a descriptive quantitative approach and analysis of effectiveness and contribution analysis. The results of the study show that the trend of realization of PBB-P2 revenues is always increasing, while the average level of effectiveness is very effective except for 2019 (effective). PBB-P2’s contribution to regional taxes and PAD is very significant. Increasing the achievement of PBB-P2 can be done by increasing socialization and educating the public regarding the importance of taxes for development and validating turnover data in the SPTPD (Regional Tax Notification Letter) so that no potential is overlooked.
Co-Authors Andri Yuni Astuti Hanung Wahyu Nuswantoro Iwan Budiherwanto Maria Giovani Putri Leda Susianti Susianti Susianti Susianti