KONTRIBUSI PAJAK HOTEL, PAJAK RESTORAN DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH DI INDONESIA (STUDI KASUS PERBANDINGAN SEBELUM DAN SESUDAH PANDEMI COVID-19)

FIRMAN, AKHMAD and Azwardi, Azwardi and Imelda, Imelda (2022) KONTRIBUSI PAJAK HOTEL, PAJAK RESTORAN DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH DI INDONESIA (STUDI KASUS PERBANDINGAN SEBELUM DAN SESUDAH PANDEMI COVID-19). Undergraduate thesis, Sriwijaaya University.

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Abstract

This study aims to determine the contribution level of hotel tax, restaurant tax, entertainment tax to region own source revenue in Indonesia and to determine the impact of hotel tax revenue, restaurant tax, entertainment tax and region own source revenue in Indonesia before and after Covid-19. The used data are cross section data with the number of observations of all provinces in Indonesia with a period range starting from the first, second, and third quarters of 2019 and the first, second, and third quarters of 2020. The analysis technique was carried out using the classification of contribution criteria and the Wilcoxon signed rank test. Based on the results of the contribution of hotel taxes, restaurant taxes, and entertainment taxes, it can be concluded that, seen from the average, these taxes are still very less contributing to region own source revenue, because they are between 0.00% - 10%. Then for the results of the Wilcoxon test analysis, it is concluded that there were differences in hotel tax receipts, restaurant taxes, entertainment taxes and region own source revenue before and after the Covid-19 pandemic in Indonesia.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kontribusi, Covid-19, Pajak Hotel, Pajak Restoran, Pajak Hiburan
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 60201-Development Economics (S1)
Depositing User:	Akhmad Firman
Date Deposited:	26 Apr 2022 05:07
Last Modified:	26 Apr 2022 05:07
URI:	http://repository.unsri.ac.id/id/eprint/69567

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