Published: 2023-11-02

Analisis Efektivitas dan Kontribusi Penerimaan Pajak Restoran, Pajak Hotel dan Pajak Reklame Terhadap Penerimaan Pajak Daerah Suku Dinas Pelayanan Pajak Jakarta Pusat Tahun 2014-2019

DOI: 10.35870/ljit.v1i2.2198

Chamdun Mahmudi, Indah Iptia Pratiwi
  • Chamdun Mahmudi: STIE Dharma Bumiputera , Indonesia
  • Indah Iptia Pratiwi: STIE Dharma Bumiputera , Indonesia
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Abstract

Pendapatan Asli Daerah (PAD) merupakan penerimaan dari pungutan pajak daerah, restribusi daerah, pengelolaan kekayaan daerah yang dipisahkan dari pendapatan lain-lain yang sah. Restoran, hotel dan reklame merupakan sektor potensial dalam meningkatkan efektivitas penerimaan pajak restoran, pajak hotel dan pajak reklame serta kontribusi yang diberikan oleh restoran, hotel dan reklame dapat memacu pembangunan di Jakarta Pusat. Hasil penelitian menunjukkan bahwa tingkat efektivitas Pajak Restoran pada tahun 2014-2019 masuk dalam kriteria “ Sangat Efektif” dengan rata-rata sebesar 102,52%, Pajak Hotel masuk dalam kriteria “Efektif” dengan rata-rata sebesar 98% dan Pajak Reklame masuk dalam kriteria “Sangat Efektif” dengan rata-rata sebesar 105,19%. Untuk kontribusi Pajak Restoran pada tahun 2014-2019 masuk dalam kriteria “Sedang” dengan rata-rata 38,12%, kontribusi Pajak Hotel masuk dalam kriteria “Baik” dengan rata-rata 47,78%, kontribusi Pajak Reklame masuk dalam kriteria “Kurang”.

Keywords

Potensi ; Efektivitas ; Pendapatan Asli Daerah ; Kontribusi

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Mahmudi, C., & Indah Iptia Pratiwi. (2023). Analisis Efektivitas dan Kontribusi Penerimaan Pajak Restoran, Pajak Hotel dan Pajak Reklame Terhadap Penerimaan Pajak Daerah Suku Dinas Pelayanan Pajak Jakarta Pusat Tahun 2014-2019. LANCAH: Jurnal Inovasi Dan Tren, 1(2), 279-287. https://doi.org/10.35870/ljit.v1i2.2198
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This article has been peer-reviewed and published in the LANCAH: Jurnal Inovasi dan Tren. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 1 No. 2 (2023)

  • Section: Articles

  • Published: %750 %e, %2023

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Chamdun Mahmudi
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STIE Dharma Bumiputera, Jakarta, Indonesia

Indah Iptia Pratiwi
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STIE Dharma Bumiputera, Jakarta, Indonesia

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