The Level Of Effectiveness And Contribution Of Hotel Tax To The Original Income Of The Yogyakarta City
DOI:
https://doi.org/10.54957/educoretax.v2i4.328Keywords:
Potential, Effectiveness, Contribution, Hotel Tax, Local RevenueAbstract
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 future, to optimize the effectiveness and contribution of the hotel tax to Yogyakarta city pad, the government needs to improve the management and supervision of hotel tax revenues, as well as improve and improve the infrastructure of tourist attractions to attract tourists, to increase hotel tax revenues in Yogyakarta City.
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