Analisis Penerimaan Pajak Hotel Dan Restoran Sebelum Dan Selama Pandemi Covid-19 Terhadap Pendapatan Asli Daerah Di Kabupaten Manggarai Barat Tahun 2017-2022

HABUT, Salomon Riskorianus (2023) Analisis Penerimaan Pajak Hotel Dan Restoran Sebelum Dan Selama Pandemi Covid-19 Terhadap Pendapatan Asli Daerah Di Kabupaten Manggarai Barat Tahun 2017-2022. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

The formulation of the problem in this study is 1) How much does the hotel tax contribute to PAD in West Manggarai Regency from 2017-2022? 2) How much does the restaurant tax contribute to PAD in West Manggarai Regency from 2017-2022? 3) What is the growth rate of Hotel Tax before and during Covid-19 in West Manggarai Regency in 2017-2022? 4) What is the growth rate of Restaurant Tax before and during Covid-19 in West Manggarai Regency in 2017- 2022? 5) What was the growth rate of Local Revenue before and during Covid-19 in 2017-2022? 6) What are the determining factors for the growth rate of hotel tax, restaurant tax, and Regional Original Income (PAD) before and during the Covid-19 pandemic in West Manggarai Regency? The purpose of this study is to determine the contribution of hotel tax and restaurant tax to local original income (PAD), find out the growth rate of hotel, restaurant and PAD taxes before and during Covid-19 and find out the determining factors of the growth rate of hotel, restaurant and PAD taxes. The analysis technique in this study uses quantitative descriptive data. it is then calculated based on the Contribution Ratio Scale and Growth rate. The research results are the largest contribution of hotel and restaurant taxes to PAD before and during Covid-19, which will occur in 2022. In 2022 the hotel tax contribution to PAD is 22% while the restaurant tax is 15%. The growth rate of hotel and restaurant taxes has increased in the same year, namely 2022. Because in 2022 hotel tax growth was 1.48% and restaurant tax growth was 1.04%. Meanwhile, in 2022 PAD growth will decrease by -4%. It can be concluded that in 2022 the contribution of hotel tax and restaurant tax to PAD is the largest, but the growth rate of PAD in 2022 has decreased. Therefore, the author suggests to the West Manggarai Regency government and business actors to work together in supporting the improvement of PAD in West Manggarai Regency.

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