Peranan Pajak Hotel dan Restoran Terhadap Pendapatan Asli Daerah (PAD) Di Kabupaten Karimun Provinsi Kepulauan Riau

Herman, Zul (2020) Peranan Pajak Hotel dan Restoran Terhadap Pendapatan Asli Daerah (PAD) Di Kabupaten Karimun Provinsi Kepulauan Riau. Other thesis, Universitas Islam Riau.

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Abstract

Local taxes as a source of revenue for regencies or cities. The taxes that are collected by the regions as a source of Regional Original Income, then. The purpose of the research conducted by the author is to determine the amount of hotel and restaurant taxes that can be contributed to the Original Regional Revenue of Karimun Regency and to find out the policies carried out by local governments to increase hotel and restaurant tax revenues. This research was conducted in Karimun district, using secondary data, therefore the data collection method used was documentation techniques, namely recording and examining documents or archives in the office or agency related to research. While the data analysis used is descriptive method. From the research conducted, it is known that the Realization of Hotel and Restaurant Taxes on Local Own Revenue in 2014-2018 has increased and in 2019 the realization of hotel and restaurant taxes has decreased, this means that hotel and restaurant taxes are quite dominant and become a very source of PAD revenue. dependable. With the effectiveness criteria in table 5.20, the average hotel tax effectiveness ratio is classified as very effective because it shows a ratio value above 90% while the average restaurant tax effectiveness ratio is quite very effective because it shows a ratio value above 100%. The policies that must be taken by the government are providing educational training, conducting coaching, and providing counseling, optimizing existing tax collection, and looking for new tax sources.

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