Analisis Efektivitas dan Kontribusi Penerimaan Pajak Hotel terhadap Penerimaan Pajak Daerah dan Pendapatan Asli Daerah di Kota Medan Tahun 2018-2022

Abstract

In Indonesia, taxes are divided into two, namely central taxes and regional taxes. Central tax or what is called State tax is a tax whose collection is carried out by the central government. The taxes included in this central tax are Income Tax (PPh) and Value Added Tax (VAT). Meanwhile, regional taxes are one of the regional original income (PAD) which are very influential in increasing regional development. One of the taxes levied by the Medan city government is the Hotel Tax. The purpose of this study is to find out To analyze the level of effectiveness of hotel tax collection in the city of Medan in 2018-2022, To explain the amount of the contribution of hotel taxes to regional taxes of Medan City in 2018-2022, To explain the magnitude of the contribution of hotel taxes to regional revenue of Medan City in 2018- 2022, To explain the magnitude of the regional tax contribution to Medan City Regional Original Income for 2018-2022, To explain what obstacles are in implementing hotel tax collection in Medan City, To explain what efforts the Medan City Government has made in overcoming obstacles in hotel tax collection in Medan City. The preparation of this final assignment uses a qualitative descriptive method with interview techniques that describe the situation of the subject or object in the research by requesting secondary data from the Medan City Regional Revenue Board, interviews with Regional Revenue Board staff The results of this research show that the effectiveness and contribution of hotel tax revenues to regional taxes and PAD revenues still tends to fluctuate every year, namely 2018-2022, this is due to the Covid 19 pandemic which has resulted in regional taxes contributing less to PAD, causing hotel tax revenues to contribute to regional taxes. less stable.