Anisa Suci Lestari, - (2022) ANALISIS POTENSI DAN EFEKTIVITAS PAJAK HOTEL KABUPATEN SERANG TAHUN 2015-2020. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui potensi penerimaan pajak hotel dengan tingkat efektivitas pajak hotel di Kabupaten Serang Tahun 2015-2020. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dengan menganalisis data laporan target dan realisasi pajak hotel, tingkat hunian hotel dan tarif hotel di Kabupaten Serang pada tahun 2015-2020 dari Badan Pendapatan Daerah, Badan Pengelola Keuangan dan Aset Daerah, serta Dinas Pariwisata. Hasil penelitian ini menunjukkan potensi pajak hotel pada tahun 2015-2020 mengalami fluktuasi, akan tetapi realisasi penerimaannya selalu melebihi dari target yang ditetapkan oleh Kabupaten Serang. Untuk tingkat efektivitas pajak hotel Kabupaten Serang tahun 2015-2020 memiliki rata-rata tingkat efektivitas sebesar 67,87 % termasuk ke dalam kategori kurang efektif. Kata Kunci: Pendapatan Asli Daerah, Pajak Daerah, Potensi Pajak Hotel, Efektivitas Pajak Hotel. The research aims to determine the potential hotel tax revenue with the level hotel tax effectiveness in Serang District from 2015 until 2020. This research uses a descriptive method by analysing the data of the target report and realization of hotel taxes, hotel occupancy rates, and hotel rates in Serang District in 2015-2020 from Regional Revenue Agency, the financial management agency and regional assets, also department of youth, sports and tourism. The result of this study shows the potential of hotel tax in 2015-2020 was fluctuated, but the realization revenue always exceeds the target set by Serang District. The effectiveness of hotel tax in Serang District from 2015 until 2020 has an average effectiveness level of 67,87% included in the less effective category. Keywords: Original Region Income, Local Tax, Hotel Tax Potential,And Hotel Tax Effectiveness
| Item Type: | Thesis (S1) |
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| Additional Information: | ID SINTA Dosen Pembimbing: NUGRAHA 5994754 RADEN DIAN HARDIANA 6735511 |
| Uncontrolled Keywords: | Pendapatan Asli Daerah, Pajak Daerah, Potensi Pajak Hotel, Efektivitas Pajak Hotel, Original Region Income, Local Tax, Hotel Tax Potential,And Hotel Tax Effectiveness. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Anisa Suci Lestari |
| Date Deposited: | 22 Sep 2022 06:20 |
| Last Modified: | 22 Sep 2022 06:20 |
| URI: | http://repository.upi.edu/id/eprint/77769 |
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