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All Journal Journal of Law, Administration, and Social Science Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Resvi Inayah
Universitas Jember
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALYSIS OF THE ROLE OF HOTEL TAX EFFECTIVENESS AND CONTRIBUTION TO CILACAP REGIONAL INCOME Adit Ardiansyah; Bally Brilian Putra; Galih Wicaksono; Resvi Inayah
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 1 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i1.57

Abstract

To strengthen the economy of Cilacap Regency, fiscal policy is carried out based on Law No. 28 of 2009 concerning Regional Taxes and Regional Levies. The Cilacap Regency Government collects local taxes, one example is hotel tax collection. The local tax is one of the contributors to regional original income (PAD). This research was conducted to find out how effective and contribute hotel taxes are to Cilacap Regency's Local Revenue. The method used in this research is quantitative descriptive, by taking data from the last three years, namely 2019-2021. The data are secondary from the Cilacap Regency Central Bureau of Statistics (BPS). The results of the study show that the effectiveness of hotel taxes from year to year is very effective. Meanwhile, the contribution of hotel taxes to PAD is still lacking every year. So that it can be a reference for the Cilacap Regency government in improving its strategy for collecting taxes, especially hotel taxes,- so that Cilacap Regency Regional Original Revenue can continue to increase
The Role Of Restaurant Taxes On Regional Income Of Cirebon City Fara Azah Kharisma; Desi Rusita Nur Umaroh; Galih Wicaksono; Resvi Inayah; Edy Wahyudi
Journal of Law, Administration, and Social Science Vol 3 No 2a (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v3i2a.574

Abstract

Cirebon City is a city located in the eastern part of West Java Province which has great natural, culinary and religious tourism potential. Judging from its tax potential, Cirebon City has quite large restaurant tax potential. This is due to the strategic geographical location of Cirebon City. Cirebon City itself is the trade center for Region III Cirebon, namely Kuningan Regency, Cirebon Regency and Indramayu Regency. Cirebon City Restaurant Tax is regulated in Cirebon City Regional Regulation Number 3 of 2019 concerning the Second Amendment to Cirebon City Regional Regulation Number 3 of 2012 concerning Regional Taxes. The regional regulations explain that Restaurant Tax is a tax levied on every service provided by a restaurant. Restaurant tax is one component of Regional Original Income (PAD) revenue. This research aims to analyze the effectiveness and contribution of Restaurant Tax to local revenue. The method used in this research is a quantitative descriptive method, by analyzing the level of effectiveness and contribution of Cirebon City Restaurant Tax revenue from 2019-2021, using secondary data obtained from pages managed by the Cirebon City Regional Revenue Agency (Bapenda). The research results show that the level of effectiveness of Restaurant Tax revenue fluctuates greatly due to the impact of the Covid-19 pandemic, and the contribution to PAD is still relatively low.
Co-Authors Adit Ardiansyah Bally Brilian Putra Desi Rusita Nur Umaroh Edy Wahyudi Fara Azah Kharisma Galih Wicaksono