Jati, Indra Kusuma, Kristianto Purwoko Widodo S.E.,M.M.,Akt.,Ca.,CPA (2025) ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK HOTEL DAN RESTORAN TAHUN 2020-2024 TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BANTUL. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This study analyzes the effectiveness and contribution of hotel and restaurant tax revenues collected and managed by the Regional Financial, Revenue, and Asset Management Agency (BPKPAD) of Bantul Regency. This research aims to assess the effectiveness and contribution of hotel and restaurant taxes in Bantul Regency from 2020 to 2024. The findings reveal that the effectiveness of hotel and restaurant tax collection is categorized as very effective. However, the contribution of these taxes to Bantul Regency’s local revenue (PAD) is considered very low. This finding suggests that, although the tax collection process is efficient, it has not had a substantial impact on the region’s overall revenue. The average effectiveness of hotel and restaurant taxes from 2020 to 2024 is 120.19%, indicating that it consistently exceeds 100%. Specifically, the effectiveness rates were 126.52% in 2020, 135.52% in 2021, 120.21% in 2022, 117.32% in 2023, and 101.38% in 2024. In contrast, the average contribution of hotel and restaurant taxes to PAD is 4.63%, which is below the 10% threshold. The contribution rates were 15.30% in 2020, 1.40% in 2021, 2.31% in 2022, 2.98% in 2023, and 1.16% in 2024. It is hoped that the results of this research will serve as a reference for academic institutions in the development of governmental accounting studies, particularly those related to local revenue. The findings may also guide other students conducting similar research. Additionally, the study is expected to be valuable for evaluating, improving, and analyzing the effectiveness and contribution of hotel and restaurant taxes by relevant institutions.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Effectiveness, Contribution,Hotel and restaunt tax. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Bisnis dan Humaniora > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 09 Oct 2025 04:45 |
| Last Modified: | 09 Oct 2025 04:45 |
| URI: | http://eprints.uty.ac.id/id/eprint/19244 |
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