Anggraeni, Fitria Nurul, Briyan Efflin Syahputra, S.E., M.Ak. (2023) Analisis Efektivitas Penerimaan Pajak Hotel, Pajak Restoran, Pajak Hiburan dan Pajak Reklame Kabupaten Sleman serta Kontribusinya terhadap Pendapatan Asli Daerah Kabupaten Sleman Tahun 2019-2022. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This research was conducted to determine the level of effectiveness and contribution of hotel tax revenue, restaurant tax, entertainment tax and advertising tax collected and managed by the Sleman Regency Regional Financial and Asset Agency from 2019 to 2022. This research uses a qualitative approach, which emphasizes descriptive methods. This research will evaluate the level of effectiveness and contribution to hotel, restaurant, entertainment and advertising taxes carried out by the Sleman Regency BKAD. This research data uses primary and secondary data. The data in this research was obtained using tools in the form of interviews and documentation. This research The results of this research show that the level of effectiveness of hotel, restaurant, entertainment and advertising taxes in Sleman district is in the very effective category, but the level of contribution to local revenue (PAD) is very low. This shows that the level of effectiveness of hotel, restaurant, entertainment and advertising taxes is very effective, but apparently does not have a large contribution to the Sleman Regency's original regional income (PAD). The effectiveness level of hotel, restaurant, entertainment and advertising tax revenue in Sleman Regency from 2019 to 2022 is classified as very effective, with an average effectiveness level of 105.51%. The detailed effectiveness level in 2019 was 110.27%, in 2020 the effectiveness level was 117.34%, in 2021 the effectiveness level was 92.79%, and in 2022 the effectiveness level was 101.69%. The average level of contribution of Hotel tax, Restaurant tax, Entertainment tax and Advertisement tax to Sleman Regency's original regional income (PAD) from 2019 to 2022 is classified as very low, with a contribution level of only 5.70%. The detailed contribution in 2019 was 6.79%, in 2020 it was 3.91%, in 2021 it was 4.82%, and in 2022 it was 7.29%.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Hotel Tax, Restaurant Tax, Entertainment Tax, Advertisement Tax, PAD, Effectiveness, Contribution |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 26 Oct 2023 07:23 |
| Last Modified: | 26 Oct 2023 07:23 |
| URI: | http://eprints.uty.ac.id/id/eprint/14101 |
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