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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Deviana Sari
Universitas Indonesia Mandiri
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Kontribusi Pajak Hotel dan Restoran terhadap Pendapatan Asli Daerah Kota Bekasi Bagus Rizky Faturachman; Deviana Sari; Sufirna Nofri Yanti
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i5.64336

Abstract

Pendapatan Asli Daerah (PAD) merupakan indikator penting dalam menilai kemandirian fiskal daerah. Pajak hotel dan pajak restoran merupakan komponen pajak daerah yang memiliki potensi besar dalam mendukung PAD, terutama di wilayah perkotaan. Penelitian ini bertujuan untuk menganalisis perkembangan penerimaan pajak hotel dan pajak restoran, mengukur kontribusinya terhadap PAD, serta merumuskan rekomendasi kebijakan untuk optimalisasi pendapatan daerah di Kota Bekasi selama periode 2019–2024. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan data sekunder yang diperoleh dari Badan Pendapatan Daerah, laporan keuangan daerah, dan publikasi resmi. Analisis data dilakukan melalui rasio pertumbuhan, kontribusi, dan efektivitas. Hasil penelitian menunjukkan bahwa penerimaan pajak hotel dan pajak restoran mengalami fluktuasi, terutama pada tahun 2020 akibat pandemi COVID-19, namun kembali meningkat pada periode 2021–2024. Kontribusi pajak hotel terhadap PAD berada pada kisaran 2,92%–4,42%, sedangkan pajak restoran sebesar 12,08%–14,42%, sehingga pajak restoran memberikan kontribusi lebih besar dibandingkan pajak hotel. Tingkat efektivitas kedua pajak secara umum berada pada kategori efektif hingga sangat efektif karena realisasi penerimaan sebagian besar mencapai bahkan melampaui target. Dengan demikian, pajak hotel dan pajak restoran memiliki peran strategis dalam meningkatkan PAD dan memperkuat kapasitas fiskal daerah. Optimalisasi kebijakan dapat dilakukan melalui digitalisasi sistem perpajakan, perluasan basis pajak, dan peningkatan kepatuhan wajib pajak.
Peran Akuntansi Forensik dan Audit Investigasi Dalam Pengungkapan Kasus Fraud Gita Lamarwati Kesuma Putri; Deviana sari
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/brk65q13

Abstract

This study aims to examine the influence of the role of Forensic Accountants and Investigative Audits in detecting fraudulent activities. In addition, the study is expected to provide benefits in both theoretical and practical aspects. Theoretically, this research can serve as an additional reference for studies discussing the role of Forensic Accountants in uncovering fraud cases, including corruption. Practically, the findings of this study are expected to contribute insights for the government in formulating solutions to address fraud and corruption, as well as to provide input for authorities in developing policies for corruption eradication in Indonesia. The research method employed is a qualitative approach combined with a literature review. The results indicate that forensic accounting and investigative auditing play a crucial role in detecting and controlling fraud. Forensic Accountants have a very important role in uncovering fraud cases, as forensic accounting is capable of identifying early clues or indications of fraud that may lead to fraudulent activities within an organization or company. The primary task of a Forensic Accountant after fraud has occurred is to detect the fraud itself. This process is part of an investigative audit that focuses on fraud detection. Fraud detection can be carried out using two methods, namely Critical Point Auditing (CPA) and Job Sensitivity Analysis (JSA). An investigative audit is a type of examination conducted based on strong reasons to perform an investigation. In uncovering fraud cases within institutions or agencies, forensic accounting applies investigative auditing to criminal acts. Investigative audits aim to identify and disclose fraud or criminal activities; therefore, the approaches, procedures, and techniques used in this type of audit differ from those used in financial audits, performance audits, and other special-purpose audits. 
Co-Authors Bagus Rizky Faturachman Gita Lamarwati Kesuma Putri Sufirna Nofri Yanti