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POTRET KONTRIBUSI PAJAK HOTEL TERHADAP PAJAK DAERAH KOTA BANJARMASIN M.Hafiz Sugiarto; Mellani Yuliastina; Isnawati Isnawati; Dessy Maulina; Mizan Ikhlasul
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.460

Abstract

Taxes received from hotel is one regional or local-own income sources. There was a positive trend and significant rise of this tax revenue during 2018-2022, despite it declined in 2020 due to lockdown and low rate of hotel occupancy. This research dissects and analyzes the contribution of this so-called hotel tax revenue in Banjarmasin city. This research uses quantitative data and quantitative descriptive method. It discovered that the realization and target of this tax revenue fluctuated during 2018-2022 and has a minor contribution to regional income. In general, during these five years, the hotel tax revenue contributed less than 10 percent to the regional or local-own income.