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All Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Munawaroh, Inas Suryani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Effectiveness and Contribution of Hotel Tax to Regional Income of Badung Regency Rosadi, Farra Shayrani; Munawaroh, Inas Suryani; Wicaksono, Galih; Huda, Muhammad Nasrulloh
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i3.469

Abstract

According to Law Number 1 of 2022 concering Financial Relations between the Central Goverment and Regional Goverments, Local Own Revenue is regional taxes, regional levies, result of separated regional wealth management, and other legal regional original revenues in accordance with statutory regulations. The central goverment gives authority to regional goverments to regulate their respective regional PAD, so that regional goverments must be able to explore potential revenues in their areas. Hotel tax is a type pf regional tax that has the potential to provide income to PAD which can spur economic development in Badung Regency. The purpose of this study was to determine the effectiveness and contribution of hotel tax to local revenue. The method used in this research is descriptive quantitative. This study took secondary data contained in the website managed bt the Badung Regency Regional Revenue Agency (Bapenda). The result of this study indicate that the effectiveness in the 2019-2021, as well as its contribution to PAD is still in the less category.
Co-Authors GALIH WICAKSONO Huda, Muhammad Nasrulloh Rosadi, Farra Shayrani