PENERIMAAN BPHTB, PAJAK RESTORAN, DAN PAJAK HOTEL, SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN TAHUN 2021-2023

Putra, Nano Pratama Purnama, Briyan Efflin Syahputra, S.E., M.Ak. (2025) PENERIMAAN BPHTB, PAJAK RESTORAN, DAN PAJAK HOTEL, SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN TAHUN 2021-2023. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This study aims to analyze the level of effectiveness and contribution of the Land and Building Rights Acquisition Duty (BPHTB), restaurant tax, and hotel tax, which are collected and managed by the Badan Keuangan dan Aset Daerah (BKAD) of Sleman Regency, to Regional Original Revenue (PAD). This research was conducted using a quantitative approach, where secondary data were obtained from BKAD Kabupaten Sleman. Effectiveness is measured by comparing the realization and tax revenue targets, while the contribution is analyzed as a percentage of the total PAD. Research results indicated that, in general, BPHTB revenue, restaurant tax, and hotel tax in Kabupaten Sleman are highly effective, with realization achievements exceeding the set target. However, even though they are effective, the contributions of these three types of taxes to PAD still vary, with BPHTB making a significant contribution, while restaurant taxes and hotel taxes tend to be still suboptimal in supporting PAD as a whole. It is hoped that the results of this research will serve as a reference for academics in the development of government accounting science, particularly those related to regional original revenue (PAD). In addition, this research is also expected to serve as an evaluation and improvement material for the Sleman Regency BKAD in enhancing the effectiveness and contribution of BPHTB taxes, restaurant taxes, and hotel taxes.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: BPHTB Tax, Restaurant Tax, Hotel Tax, Effectiveness, Contribution, PAD
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Bisnis dan Humaniora > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 08 Oct 2025 05:37
Last Modified: 08 Oct 2025 05:37
URI: http://eprints.uty.ac.id/id/eprint/19205

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