ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK HOTEL DAN REKLAME PADA KANTOR BADAN PENDAPATAN DAERAH KOTA SAMARINDA

Benediktus Gon 1 Nurfitriani Ahmad Sirri 3

Abstract


Local Original Income (LOI) is one of the sources of regional income that plays an important role in increasing regional independence and supporting regional fiscal decentralization. The purpose of this study is to determine and analyze the effectiveness of hotel tax revenue at the Samarinda City Regional Revenue Agency office in 2019-2023, to determine and analyze the effectiveness of advertising tax revenue at the Samarinda City Regional Revenue Agency office in 2019-2023, to determine and analyze the contribution of hotel tax revenue at the Samarinda City Regional Revenue Agency office in 2019-2023, to determine and analyze the contribution of advertising tax revenue at the Samarinda City Regional Revenue Agency office in 2019-2023.

The data collection techniques used in this study are Field Research and Library Research. The results of the calculation of the effectiveness of hotel tax revenues on the original income of the Samarinda City Region in 2019-2023 were 125.07% and the recalculation was 106.73%, it can be concluded that in 2019-2023 the Samarinda City government has succeeded in improving the level of effectiveness of hotel and advertising tax collection. For the results of the calculation of the contribution of hotel and advertising taxes to the original income of the Samarinda City region in 2019-2023, it can be seen that the hotel tax contribution has an average contribution of 6.13% and the recalculation of 1.37% to the Original Income of the Samarinda City Region.


Keywords


Tax Accounting, Effectiveness, Contribution, Hotel Tax, and Advertising Tax.

Full Text:

PDF

References


¬¬¬Anonim, Undang-Undang Republik Indonesia No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.

¬¬¬______, Undang-Undang No. 33 Tahun 2004 tentang Pertimbangan Keuangan antara Pemerintah Pusat dan Daerah.

______, Undang-Undang No. 9 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah.

Ariyanti, R., Setiawan, S., & Cahyati, N. 2020. “Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Reklame Terhadap Pendapatan Asli Daerah Kabupaten Pekalongan”. BALANCE: Economic, Business, Management and Accounting Journal, 17(1), 49. https://doi.org/10.30651/blc.v17i1.4183.

Kamaroellah, Agoes. 2021. Pajak Dan Retribusi Daerah. Surabaya: CV Jakad Media Publishing.

Mahmudi. 2018. Manajemen Keuangan Daerah. Jakarta: Erlangga.

Mardiasmo. 2018. Akuntansi Sektor Publik Edisi Terbaru. Yogyakarta: ANDI.

Saepudin, U., & Ambarwati. 2022. “Analisis Efektivitas Penerimaan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Tangerang Selatan Tahun 2019-2021”. Jurnal Ilmu Administrasi Publik, 2(6), 666–668.

Supriyadi & Wardana, A. B. 2019. Praktikum Akuntansi Pajak. Yogyakarta: ANDI.




DOI: https://doi.org/10.31293/jma.v13i3.8387

Refbacks

  • There are currently no refbacks.