Dampak Covid-19 terhadap Penerimaan Daerah Kabupaten Sleman dan Upaya Pemerintah Daerah dalam Meringankan Wajib Pajak Daerahnya

Wicaksono, Daniel Bagus, Fran Sayekti, Dra., M.B.A., Akt. (2024) Dampak Covid-19 terhadap Penerimaan Daerah Kabupaten Sleman dan Upaya Pemerintah Daerah dalam Meringankan Wajib Pajak Daerahnya. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This analysis aims to determine and analyze the impact of the Covid-19 pandemic on regional revenues in Sleman Regency. The data processed is data obtained from the results of internship activities, namely, targets and realization of Regional Tax revenues and targets and realization of Regional Original Income revenues. The data used in this research is secondary data in the form of realization reports for 2019 - 2021, and supporting documents. The results of this research show that the Covid-19 pandemic directly influenced the decline in regional taxes in Sleman Regency. The implementation of the PSBB as an effort to implement social distancing has resulted in restaurant, hotel and entertainment entrepreneurs experiencing a decline in business income. This causes a decrease in local tax revenues affected, such as Hotel Tax, Restaurant Tax and Entertainment Tax. In 2020, the regional tax revenue target will decrease by 75-120%. Then in 2021 the regional tax revenue target has increased even though it is still in the transition process after the Covid-19 pandemic. Efforts made by the Regional Government for regional tax revenues during the Covid-19 pandemic include providing tax incentives in the form of tax reductions and exemptions for regional taxpayers.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Covid-19 Pandemic, Regional Tax Revenue
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 29 Apr 2024 06:04
Last Modified: 29 Apr 2024 06:04
URI: http://eprints.uty.ac.id/id/eprint/15385

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