Analisis Pajak Restoran dan Pajak Hotel Terhadap Peningkatan Pendapatan Asli Daerah

Raida Hanifi Shidqiya (IAIN Syekh Nurjati Cirebon)
Layaman Layaman (IAIN Syekh Nurjati Cirebon)
Didi Sukardi (IAIN Syekh Nurjati Cirebon)

Jurnal Manajemen dan Administrasi Antartika
Vol. 1 No. 2 (2024): April 2024

Tujuan penelitian ini yaitu untuk mengetahui Efektivitas dan Kontribusi pajak restoran dan pajak hotek terhadap peningkatan pendapatan asli daerah (PAD) di kota Cirebon tahun 2018 sampai tahun 2022. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder dari laporan realisasi pendapatan daerah kota Cirebon. Teknik analisis data yang digunakan yaitu analisis deskriptif. Cara menganalisis data untuk mengetahui tingkat efektivitas dengan cara membandingkan nilai realisasi pajak restoran dan pajak hotel dengan target pajak restoran dan hotel yang telah ditetapkan pemerintah daerah kota Cirebon. Dan untuk mengetahui cara menganalisis kontribusi pajak restoran dan pajak hotel dengan membandingkan nilai realisasi pajak restoran dan pajak hotel dengan realisasi pendapatan asli daerah (PAD) kota Cirebon.hasil penelitian tingkat efektivitas pajak Restoran terhadap peningkatan pendapatan asli daerah di kota Cirebon selama periode 2018-2022 memiliki presentase keseluruhan sebesar 95,7% sehingga dapat dikatakan efektif . Efektivitas pajak hotel terhadap peningkatan pendapatan asli daerah di kota cirebon selama periode 2018-2022 memiliki presentase keseluruhannya sebesar 91,51% sehingga dapat dikatakan efektif Sedangkan kontribusi pajak restoran terhadap peningkatan pendapatan asli daerah di kota Cirebon selama periode 2018-2022 memiliki presentase secara keseluruhan sebesar 10,74% sehingga dikatakan kurang berkontribusi, Kontribusi pajak hotel terhadap peningkatan pendapatan asli daerah di kota Cirebon selama periode 2018-2022 memiliki presentase secara keseluruhan 3,41% sehingga dapat dikatakan sangat kurang berkontribusi terhadap peningkatan pendapatan asli daerah.   The purpose of this study was to determine the effectiveness and contribution of restaurant tax and hotek tax to increasing local revenue (PAD) in the city of Cirebon from 2018 to 2022. This research is a quantitative study using secondary data from the realization report of Cirebon city regional revenue. The data analysis technique used is descriptive analysis. How to analyze data to determine the level of effectiveness by comparing the realization value of restaurant tax and hotel tax with the restaurant and hotel tax target set by the Cirebon city government. And to find out how to analyze the contribution of restaurant tax and hotel tax by comparing the realization value of restaurant tax and hotel tax with the realization of local revenue (PAD) of the city of Cirebon.The results of the research on the effectiveness of the restaurant tax on increasing local revenue in the city of Cirebon during the period 2018-2022 have an overall percentage of 95.7% so that it can be said to be effective. The effectiveness of hotel tax on increasing local revenue in the city of Cirebon during the 2018-2022 period has an overall percentage of 91.51% so that it can be said to be effective While the contribution of restaurant tax to increasing local revenue in the city of Cirebon during the 2018-2022 period has an overall percentage of 10.74% so it is said to contribute less, The contribution of hotel tax to increasing local revenue in the city of Cirebon during the 2018-2022 period has an overall percentage of 3.41% so it can be said to contribute very little to increasing local revenue.