eCo-Buss
Vol. 6 No. 1 (2023): eCo-Buss

Analisis Efektivitas dan Kontribusi Penerimaan Pajak Hotel dan Pajak Reklame PAD Kota Bogor

Firli Fissilmi Kaaffah (Universitas Ibn Khaldun Bogor)
Imam Sundarta (Universitas Ibn Khaldun Bogor)
Rahmat Mulyana Dali (Universitas Ibn Khaldun Bogor)



Article Info

Publish Date
10 Aug 2023

Abstract

This study aims to find out whether the realization of hotel taxes and advertisement taxes has been effective and whether these two taxes have a high contribution to the local revenue of Bogor City. This research method uses a qualitative descriptive analysis method. The research data used is secondary data, which consists of target data and realization of hotel tax revenue, advertisement tax, and PAD from 2018 to 2022. Then the data is processed using effectiveness and contribution analysis. The average level of effectiveness during 2018–2022 for hotel taxes is 121.28%, and 111.42% of advertisement taxes are considered effective. This shows that the Bogor City government has succeeded in achieving the targets of these two taxes. The average contribution rate for hotel tax is 7.89%, and hotel tax is 1.08%, which means that the proportion of hotel tax and advertisement tax makes a small or very small contribution to Bogor City's PAD revenue.

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Journal Info

Abbrev

eb

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Focus on the development of economic sciences especially ECommerce and Business, both scientific and practical review, so it is expected to become a scientific medium for the creation of integration between theoretical studies and practical studies for the development of economic science in various ...