Hapsari, Refanda Febri, Briyan Efflin Syahputra, S.E., M.Ak. (2022) Analisis Efektivitas Penerimaan Pajak Hotel, Pajak Restoran, Pajak Hiburan Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah Kabupaten Klaten dan Kontribusinya terhadap Pendapatan Asli Daerah Kabupaten Klaten Tahun 2017-2021. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This study discusses the analysis of the effectiveness and contribution of hotel tax revenues, restaurant taxes, entertainment taxes collected and managed by the Klaten Regency Financial, Revenue and Asset Management Agency (BPKPAD). This study aims to determine the effectiveness and contribution of hotel tax, restaurant tax and entertainment tax in Klaten Regency in 2017 to 2021. The results show that the level of effectiveness of hotel tax, restaurant tax and entertainment tax is very effective, but for hotel tax, restaurant tax and entertainment tax on the local revenue of Klaten Regency are in very low condition. This shows that the effectiveness of the hotel tax, restaurant tax and entertainment tax are in the very effective category but have not contributed much to the local revenue (PAD) of Klaten Regency. The average level of effectiveness of hotel tax, restaurant tax and entertainment tax in 2017 to 2021 is 126.29%, which means the effectiveness level is above 100%. The details of the effectiveness level in 2017 were 132.21%, in 2018 it was 109.13%, in 2019 it was 125.49%, in 2020 it was 173.65%, and in 2021 it was 90.95%. Meanwhile, the average contribution rate of hotel tax, restaurant tax and entertainment tax is 0.78%, which means that the contribution rate does not exceed 0% to 10%. The details of the contribution rate in 2017 were 0.51%, in 2018 it was 0.63%, in 2019 it was 1.09%, in 2020 it was 0.76% and in 2021 it was 0.84%. It is hoped that the results of the research can become a reference for universities related to efforts to develop government accounting science, especially those related to local revenue (PAD) and can be a reference for other students who want to conduct research on similar topics. It is also hoped that the results of this study can be used as material for evaluation, improvement and analysis for agencies related to the effectiveness and contribution of hotel taxes, restaurant taxes and entertainment taxes.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Hotel Tax, Restaurant Tax, Entertainment Tax, Effectiveness, Contribution, PAD |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 07 Sep 2022 08:40 |
| Last Modified: | 07 Sep 2022 08:40 |
| URI: | http://eprints.uty.ac.id/id/eprint/10249 |
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