Dampak Pandemi Covid-19 terhadap Target dan Realisasi Penerimaan Pajak Hotel dan Restoran di Kota Medan

Abstract

The impact of the Covid-19 pandemic has affected tax revenues in Medan City, including Hotel Tax and Restaurant Tax, where both types of taxes are affected by the impact of Covid-19. During the Covid-19 pandemic, the process of implementing the Medan City Hotel and Restaurant Tax experienced a decrease in revenue. The purpose of this study is to find out the extent of the contribution of Medan City Hotel and Restaurant Tax to Regional Original Income (PAD) during the Covid-19 pandemic and to find out the strategies implemented by the Medan City Regional Taxes and Retribution Management Board (BPPRD) in hotel and restaurant tax revenues during the Covid-19 pandemic period in 2020 to 2022. The processed data is then analyzed using qualitative descriptive analysis. From the data that has been obtained, it can be concluded that 1) Hotel Tax and Restaurant Tax in Medan City do not contribute to The Original Regional Income (PAD) of Medan City. The role carried out by the Regional Tax and Retribution Management Board (BPPRD) of Medan City in optimizing all tax sectors, especially the Hotel and Restaurant Tax in Medan City during the Covid-19 pandemic is not running well. 2) The Medan City Government (Pemko Medan) through the Regional Tax and Retribution Management Board (BPPRD) of Medan City carries out efforts or strategies in the receipt of all tax sectors, especially the Hotel and Restaurant Tax in Medan City during the Covid-19 pandemic, namely creating a Arrears Team, where its task is to collect arrears of taxpayers so that the revenue of Hotel Tax and Restaurant Tax in Medan City runs well so as to increase hotel and restaurant tax revenue in Medan City.