Kontribusi Pajak Hotel Dan Restoran Terhadap Pendapatan Asli Daerah Kabupaten Karo Tahun 2022-2024 ( Studi Pada Badan Pendapatan Daerah Karo )

Abstract

In the era of regional autonomy, Regional Original Income (PAD) has become an important indicator of a region’s fiscal independence. Karo Regency, with its great potential in tourism and culinary sectors, relies heavily on regional tax revenues, particularly hotel and restaurant taxes. These taxes not only serve as a major source of income but also reflect the level of local economic activity. This study aims to determine the contribution of hotel and restaurant taxes to the Regional Original Income (PAD) of Karo Regency in the 2022–2024 period, as well as to identify the obstacles faced by the Regional Income Board (Bapenda) in collecting these taxes. Furthermore, the study also seeks to explore the efforts made by Bapenda of Karo Regency in optimizing hotel and restaurant tax revenues to strengthen financial independence. This research employs a descriptive qualitative approach that aims to provide a comprehensive picture of the phenomenon. The study was conducted at the Regional Income Board of Karo Regency. Data were collected through observation, interviews with key informants, and documentation of both primary and secondary sources. The results indicate that hotel and restaurant taxes play an important role in supporting the Regional Original Income of Karo Regency. Both types of taxes provide consistent contributions, although experiencing slight fluctuations from year to year. Hotel and restaurant taxes have been proven to be among the main sources of regional revenue. Despite challenges such as limited supervision and taxpayer compliance, this sector remains a strategic backbone in strengthening the region’s financial independence.