The Effectiveness and Strategy to Increase of Hotel and Restaurant Taxes (original) (raw)
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This research aims to determine and analyze the efficiency and effectiveness of hotel, restaurant, and hotel and restaurant tax revenues together in North Toraja Regency, as well as to determine the magnitude of the potential for hotel and restaurant taxes on Regional Original Income (PAD) in North Toraja Regency. This research uses a quantitative descriptive approach with a statistical descriptive approach. The results of this research are: 1) The effectiveness of hotel and restaurant taxes has an effect on local revenue (PAD) of North Toraja Regency, 2) Hotel tax efficiency does not have a significant effect on local revenue (PAD) of North Toraja Regency, 3) Tax contributions hotels and restaurants have a significant effect on local revenue (PAD) of North Toraja Regency, and 4) The potential for hotel and restaurant taxes in North Toraja Regency in 2013-2018 continues to increase, only in 2020 it decreases due to tourist visits due to the pandemic.
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Since the enactment of Law Number 23 of 2014, local governments have the authority to find and explore regional potential, such as regional taxes. One type of regional tax that can support the Yogyakarta city pad is the hotel tax. This type of research uses a quantitative descriptive method that aims to determine the level of effectiveness and contribution of the hotel tax to Yogyakarta city pad during 2018-2021. The data collection technique used in this study was by secondary data method obtained through the website of open data. Jogjakarta. go. is owned by the Yogyakarta City Government. The results of this study show that the level of effectiveness and contribution of hotel taxes over the past 4 years tends to fluctuate. The average level of hotel tax effectiveness in Yogyakarta City is effective, even though for the last 2 years it has been within the criteria of ineffectiveness. Meanwhile, the contribution of the hotel tax to PAD Yogyakarta City is still lacking. So in the fut...
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This study aims to analyze the effect of the hotel tax and restaurant tax income to the local origianal revenue regency/city of in south sumatera fiscal year 2016-2020. The sample of this research includes 14 regions in South Sumatera. This sample was selected based on the purposive sampling method. This study uses multiple regression analysis. The data used in this study are secondary data with documentation as the data collecting techniques. This study indicate that the hotel tax has a positive and significant effect on local revenue. Restaurant tax has a positive and significant effect on local revenue. Simultaneously hotel tax and restaurant have a significant effect on local revenue.
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To manage hotel and restaurant taxes, it is absolutely necessary to have sufficient supervision and to supervise the implementation of hotel and restaurant taxes carried out by the Regional Revenue Service. The purpose of this study, namely to determine the implementation of supervision of hotel and restaurant tax collection, things that hinder and efforts that must be done to overcome obstacles to the implementation of supervision of hotel and restaurant tax collection in increasing the original revenue of Sumedang Regency. The method used in this research is qualitative method. With eight informants of research, namely the Head of the Regional Revenue Service, Head of Planning and Operations Control, Head of Control and Supervision Section, Executive Staff of Operational Control Planning, hotel and restaurant management. The results of the study show that controlling of hotel tax collection and restaurant tax to increase Sumedang Regency's original revenue has been effective b...
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Regional tax revenue in Medan City as a source of financing has increased quite significantly, therefore local taxes remain the prima donna for financing regional expenditures in Medan City. For the Government of Medan City, although the fiscal capacity that comes from local revenue is still limited, local taxes still play an important role in increasing tax revenue in Medan City. Based on Law Number 28 Year 2011, hotel, restaurant and entertainment tax collection implements a self-assessment system so that taxpayer awareness is a very determining factor for taxpayer compliance in carrying out tax obligations and rights. This study aims 1) to analyze the effect of tax knowledge, service quality, tax audit on taxpayer awareness of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City; 2) to analyze the effect of tax knowledge, service quality, tax inspection and taxpayer awareness on taxpayer compliance of paying hotel taxes, restaurant taxes and entertainment ta...
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