EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL, PAJAK RESTORAN DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM

Abstract

This research aims to determine the effectiveness and contribution of hotel tax, restaurant tax and
entertainment tax to Batam City's original regional income. This research is qualitative research with a
descriptive analysis approach. The population in this study is the projection and realization of the
financial reports of the Batam City Regional Revenue Agency for 2019-2021 using a random sampling
method based on regional location (Cluster Random Sampling) by collecting data from the official
website of the Regional Revenue Information System or SIEPENDA of Batam City. From the results
Research shows that the level of effectiveness of hotel, restaurant and entertainment tax collection on
Batam City's PAD can be said to be effective. This is supported by Batam being a region that relies on
the tourism sector as a source of PAD. The contribution of Hotel, Restaurant and Entertainment Taxes
to Batam City's PAD is less effective. Based on the results of the ratio calculations that have been
carried out, Batam City's hotel, restaurant and entertainment tax revenues contribute less to Batam
City's PAD. This is indicated by the contribution percentage being below 10%