ANALISIS KONTRIBUSI PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA PERIODE 2014-2018

YOIS IKINING SARAS, NIM. 16840044 (2021) ANALISIS KONTRIBUSI PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA PERIODE 2014-2018. Skripsi thesis, FAKULTAS EKONOMI DAN BISNIS.

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Abstract

In this era regional autonomy, regions are given the authority to regulate and manage their own household. This means that regions must reduce dependence on the central goverment by increasing Regional Original Income (PAD). The greater the contribution of Regional Original Income, the less dependence of the regional on the central government and this indicate that the region is independent and capable fo financing its ownhousehold. The source of Regional Original Income (PAD) comes from local taxes,regional levies, the resuls of separated regional wealth management,and other legimate regional original revenues. Hotel Tax, Restaurant Tax, and Entertainment Tax are regional taxes that have the potential to increase local revenue in the city of Yogyakarta. This study aims to determine the contribution of Hotel Tax, Restaurant Tax, and Entertainment Tax to the Regional Income of Yogyakarta City from 2014 to 2018. This type of research is a case study. The data collection methods used were interviews and documentation. The data analysis method uses the contribution analysis method, namely the analysis of the contribution of Hotel Tax, Restaurant Tax, and Entertainment Tax. By comparing the realization of Hotel Tax, Restaurant Tax and Entertainment Tax with the realization of Local Own Revenue (PAD) multiplied by 100%. Based on the results of the research, it shows that during 2014 to 2018 the average contribution of Hotel Tax to Regional Original Income (PAD) was 19.104% and was categorized as less contributing because the percentage was below 20%. Meanwhile, the average contribution of Restaurant Tax and Entertainment Tax to Regional Original Income (PAD) during 2014 to 2018 was 6.266% and 1.862%, respectively, which are categorized as very less contributing because the percentage is still below 10%.

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