ANALISIS PENERIMAAN PAJAK HOTEL UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA SURABAYA TAHUN 2018-2022
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Institusion
Universitas Katolik Darma Cendika
Author
AMUL, YOHANA HARIATI
Subject
HF5601 Accounting
Datestamp
2024-03-04 09:14:19
Abstract :
The city of Surabaya is one of the regions that is given regional autonomy rights to regulate its own household in order to carry out development. The city of Surabaya as the capital of East Java Province also requires development financing to implement regional autonomy. One source of funds is obtained by collecting taxes. The aim of this research Based on the problem formulation, the aim of this research is to determine the Analysis of Hotel Tax Revenues to Increase Regional Original Income for the City of Surabaya in 2018-2022. The theoretical basis used in this research is public sector accounting which focuses on local taxes. The hypothesis in this research is that Hotel Tax Revenue Analysis is quite effective and contributes to Regional Original Income in 2018-2022. The research results showed that tax effectiveness in 2018 with a ratio value of 106.27% was categorized as very effective. Tax effectiveness in 2019, the tax effectiveness value in 2019 with a ratio value of 100.23%, is categorized as very effective. The effectiveness ratio value obtained in 2020 was 68.83%, tax effectiveness in 2020 can be categorized as less effective. The tax effectiveness value in 2021 with a ratio value of 51.72%, tax effectiveness in 2021 is categorized as ineffective. The tax effectiveness value in 2022 with a ratio value of 75.44%, tax effectiveness in 2022 is categorized as less effective.
The city of Surabaya is one of the regions that is given regional autonomy rights to regulate its own household in order to carry out development. The city of Surabaya as the capital of East Java Province also requires development financing to implement regional autonomy. One source of funds is obtained by collecting taxes. The aim of this research Based on the problem formulation, the aim of this research is to determine the Analysis of Hotel Tax Revenues to Increase Regional Original Income for the City of Surabaya in 2018-2022. The theoretical basis used in this research is public sector accounting which focuses on local taxes. The hypothesis in this research is that Hotel Tax Revenue Analysis is quite effective and contributes to Regional Original Income in 2018-2022. The research results showed that tax effectiveness in 2018 with a ratio value of 106.27% was categorized as very effective. Tax effectiveness in 2019, the tax effectiveness value in 2019 with a ratio value of 100.23%, is categorized as very effective. The effectiveness ratio value obtained in 2020 was 68.83%, tax effectiveness in 2020 can be categorized as less effective. The tax effectiveness value in 2021 with a ratio value of 51.72%, tax effectiveness in 2021 is categorized as ineffective. The tax effectiveness value in 2022 with a ratio value of 75.44%, tax effectiveness in 2022 is categorized as less effective.
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