Analisis Efektivitas Penerapan Pajak Hotel Dalam Meningkatkan Pajak Daerah Kabupaten Kubu Raya Kalimatan Barat (Study Kasus Kantor Badan Pendapatan Daerah Kabupaten Kubu)
DOI:
https://doi.org/10.31334/jiap.v4i1.3627Abstract
Taxes play a crucial role in the development of a region that requires substantial funding for its progress. Taxation is one of the key elements in managing national revenue. Taxes are of utmost importance for the development of a region, as they contribute significantly to its income, as seen in the case of hotel taxes.This research aims to analyze the effectiveness of implementing hotel taxes in boosting local tax revenues in Kubu Raya district. The study employs a qualitative and descriptive approach. The population for this research consists of hotel taxpayers in Kubu Raya district, while the sample comprises the financial reports of local tax revenues in Kubu Raya. The findings of the research indicate that the analysis based on the targets set for 2020-2022 experienced fluctuations and obstacles each year. Moreover, the research revealed that the aspects of efficiency, sufficiency, fairness/equality, responsiveness, and certainty, as proposed by Sugiyono, have not been entirely effective due to various issues. These include inadequate socialization, lack of transparency in reporting income and revenues by taxpayers, and insufficient knowledge among taxpayers about the purpose of analyzing the effectiveness of implementing hotel taxes in enhancing local tax revenues.References
Abdul, Rahman. (2010). Panduan Pelaksanaan Administrasi Pajak: Untuk Karyawan, Pelaku Bisnis dan Perusahaan. Bandung. Nuansa.
Adi, R, Haryo Wiratama. Jatje J Tinangon Inggrinani Elim. (2014-2018). Eveluasi Efektivitas penerimaan Pajak hotel,pajak reklame,pajak hiburan dan kontribusi di pemerintahan di kota manado.
Agustino, Leo. (2017). Dasar-Dasar Kebijakan Publik. Bandung. CV Alfabeta
Amin, Mohammad Arridho Nur. Eva Anggra Yunita. (2020). Analisis potensi pajak hotel dan Pajak Restoran Kabupaten Tegal di Tengah Pandemi Covid.
Andaria, Shoful. (2015). Analisis Efektivitas dan kontribusi pajak hotel bagi penerimaan pendapatan asli daerah kabupaten malang.
Aprili, Tiara, Novi Destanti, Desvira Zain Adem Yuardani. (2019). Upaya badan Pengelolaan pajak dan Retribusi daerah(BPPRD) Dalam meningktatkan Penerimaan pajak restoran di kabupaten kubu raya.
B. Ilyas, Wirawan dan Burton, Richard. (2010). Hukum Pajak, Edisi Lima.
Billy, Ivan, Tansuria. (2010). Pokok-Pokok Ketentuan Umum Perpajakan. Yogyakarta. Graha Ilmu.
Fahmi Hilfandi, M., Nur Ilham, R., Marzuki, M., Jummaini, J., & Rusydi, R. (2022). The Effect Of Hotel Tax Collection, Restaurant Tax And Entertainment Tax On The Original Regional Density In Medan City. Journal of Accounting Research, Utility Finance and Digital Assets, 1(1), 69–78. https://doi.org/10.54443/jaruda.v1i1.10
Hadi, Seno Sudarmono. (2021). Analisis Efektivitas pajak hotel dan kontribusi terhadap pajak dan retribusi Daerah.
Mardiasmo. (2009). Perpajakan. Edisi Revisi. Yogyakarta: Andi Publisher Mardiasmo. (2016).Perpajakan. Yogyakarta: Andi
Moh N azir. (2005). Metode Penelitian. Ghalia Indonesia. Jakarta.
Pandiangan, Liberti. (2014). Administrasi Perpajakan. Erlangga
Prastowo, Andi. (2010). Menguasai Teknik-Teknik Koleksi Data Penelitian Kualitatif. Yogyakarta. Graha Ilmu.
Riau, D. P. (2019). Sertifikat Laik Fungsi Bangunan Gedung. Sidoarjo. Zifatama Jawara Sugiyono. (2012). Memahami Prnrlitian Kualitatif. Alfabeta. Sugiyono. (2018).Metode Penelitian Kualitatif (1st ed) . Alfabeta.
Soehardi, Soehardi. DhianTyas Untari (2021). The Effect Of Covid-19 Pandemic On Hotel Employees, Hotel Occopancy Rates And Hotel Tax Income In Jakarta, Indonesia. Systematic Reviews in Pharmacy Vol 11, Issue 12, December 2.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
