Analisis Potensi,Kontribusi,Efektivitas Dan Realisasi Pajak Hotel Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Palembang

Abstract

This study aims to determine the Contribution and Effectiveness of Hotel Taxes and Restaurant Taxes on Regional Original Income in Palembang City. The data used in this study is the realization of Palembang city's regional income based on regional cash receipts for 2016-2020. Data collection techniques used are observation, documentation, and interviews. This study uses the formula for calculating the contribution and effectiveness analysis. From the results of the study, it can be seen that the potential revenue from hotel taxes and restaurant taxes greatly influences the increase in local revenue. The contribution of hotel tax and restaurant tax on a percentage basis is very less. From this percentage, it can be seen that the hotel tax contribution was the largest in 2018 and the restaurant tax in 2019. The level of effectiveness of the hotel tax and restaurant tax in Palembang city in 2016-2020 experienced ups and downs. As well as the realization of hotel and restaurant tax revenues that always experience ups and downs from the predetermined target.