Analisis Penerapan Pajak Hotel, Pajak Restoran, Pajak Bumi dan Bangunan Terhadap Pendapatan Asli Daerah Kota Pagaralam - Agustra, Rizan; Saladin, Hendry; Sudiyanto, Totok (Universitas PGRI Palembang, 2025)
ABSTRAK Penelitian ini bertujuan untuk mengetahui Kontribusi Pajak Hotel, PajakRestoran, Pajak Bumi dan Bangunan terhadap Pendapatan Asli Daerah (PAD) Pemerintahan Kota Pagaralam serta diharapkan dapat mengetahui tentang keuangan daerah khususnya tentang Pendapatan Asli Daerah (PAD). Populasi penelitian ini adalah laporan keuangan realisasi pajak daerah. Data tersebut terdiri dari Hotel, Pajak Restoran, Pajak Bumi dan Bangunan (PBB), dan Pendapatan Asli Darah. Sampel yang diambil berupa Data yang berupa target dan laporan realisasi pajak hotel, pajak restoran, pajak bumi dan bangunan serta pendapatan asli daerah selama periode penelitian (2020-2023). Hasil penelitian dan pembahasan yang telah dilakukan menyimpulkan bahwa Efektivitas Pajak Hotel di Kota Pagaralam tahun 2020-2022 adalah sebesar 109,54% dikategorikan sangat efektif. Efektivitas Pajak Restoran di Kota Pagaralam tahun 2020-2022 adalah sebesar 119,41% sangat efektif. Efektivitas Pajak Bumi dan Bangunan Kota Pagaralam tahun 2020-2022 adalah sebesar 109,85% sangat efektif. Sedangkan berdasarkan hasil analisis Kontribusi Pajak Daerah persentase rata-rata Kontribusi Pajak Daerah terhadap Pendapatan Asli Daerah tahun 2020-2022 adalah sebesar 18,38% termasuk dalam kategori kurang baik. Jadi berdasarkan kriteria atau indikator efektivitas dan kontribusi maka dapat dikatakan bahwa Efektivitas Pajak Hotel, Pajak Restoran, Pajak Bumi dan Bangunan di Kota Pagaralam dikategorikan sangat efektif, dan kontribusi pajak daerah di Kota Pagaralam dikategorikan kurang baik sehingga hal tersebut menunjukan bahwa Badan Keuangan Daerah Kota Pagaralam sangat efektif dalam mengelola Pajak Daerah, namun Badan Keuangan Daerah Kota Pagaralam perlu meningkatkan kinerjanya guna mendongkrak pemasukan agar berkontribusi melalui pajak daerah. Kata Kunci: Pajak Hotel, Pajak Restoran, Pajak Bumi Dan Bangunan, Pendapatan Asli Daerah. ABSTRACT This study aims to determine the Contribution of Hotel Tax, Restaurant Tax, Land and Building Tax to the Local Original Revenue (PAD) of Pagaralam City Government and is expected to know about regional finance, especially about Regional Original Revenue (PAD). The population of this study is the financial statements of local tax realization. The data consists of Hotel, Restaurant Tax, Land and Building Tax (PBB), and Original Blood Income. The sample taken is in the form of data in the form of targets and reports on the realization of hotel tax, restaurant tax, land and building tax and local original income during the research period (2020-2023). The results of research and discussions that have been carried out conclude that the Effectiveness of Hotel Tax in Pagaralam City in 2020-2022 is 109.54% categorized as very effective. The effectiveness of Restaurant Tax in Pagaralam City in 2020-2022 is 119.41% very effective. The effectiveness of the Land and Building Tax in Pagaralam City in 2020-2022 is 109.85% very effective. Meanwhile, based on the results of the analysis of Regional Tax Contributions, the average percentage of Regional Tax Contributions to Regional Original Revenue in 2020-2022 is 18.38%, which is included in the poor category. So based on the criteria or indicators of effectiveness and contribution, it can be said that the effectiveness of Hotel Tax, Restaurant Tax, Land and Building Tax in Pagaralam City is categorized as very effective, and the contribution of local tax in Pagaralam City is categorized as not good so that it shows that the Regional Finance Agency of Pagaralam City is very effective in managing Regional Tax, but the Regional Finance Agency of Pagaralam City needs to improve its performance to boost revenue in order to contribute through local taxes.. Keywords : Hotel Tax, Restaurant Tax, Land And Building Tax, Local Original Revenue.