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

Abstrak

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%