Analysis contribution hotel tax, restaurant tax and entertainment tax as srouce local revenue Bogor City

Article Sidebar

PDF
Issue
Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Published: Jul 25, 2022
Keywords:
Contribution; Local revenue; Hotel tax; Restaurant tax; Entertainment tax

Main Article Content

Aji Sukarno
University of Gunadarma
Haryono Haryono
University of Gunadarma

Abstract

So many efforts made by the Indonesian government to build the State of Indonesia into a developed country. One way is to do a lot of infrastructure development such as building transportation access and improving the quality of public facilities. Funds needed to build
transportation access and improve the quality of public facilities can be obtained from
various sources. One of them through local taxes. Bogor City Regional Tax consists of hotel
tax, restaurant tax, entertainment tax and others. This research has a purpose to know the
contribution of hotel tax, restaurant tax and entertainment tax as source of Original Regional
Income of Bogor City in 2012 until 2016. The type of data used is secondary data. Data
collection techniques used were interviews and documentaries. The results of this study
indicate that the contribution of hotel tax is very small as a source of income Original
Regional Bogor City. Restaurant tax has a small contribution as a source of Revenue
Original Region of Bogor City. And the contribution of entertainment tax in the city of
Bogor is also very small.

Article Details

How to Cite
Sukarno, A. ., & Haryono, H. (2022). Analysis contribution hotel tax, restaurant tax and entertainment tax as srouce local revenue Bogor City . Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(12), 5679–5683. https://doi.org/10.32670/fairvalue.v4i12.2099
Section
Articles

References

afrizal, E. (2021). The Effect Of Entertainment Tax, Advertisement Tax, And Road Lighting Tax

Against Local Revenue In Karawang Regency. International Journal Accounting Tax And

Business, 2(2).

Bawono, I. R. (N.D.). The Optimization Of Local Tax Revenues For Local Government Within The Framework Of Regional Autonomy. 2021.

Hartono, A., & Alvionita, Y. (2021). Analysis Of Local Tax Efforts In Supporting Increasing Ponorogo

Regency’s Original Local Government Revenue. Ekuilibrium: Jurnal Ilmiah Bidang Ilmu

Ekonomi, 16(2), 164–175.

Herfina, M. (2022). Review Of The Implementations Of Restaurant Tax Collection And Calculation At

The Regional Revenue Agency Of Padang City (Bapenda Kota Padang). Dinasti International

Journal Of Economics, Finance & Accounting, 2(6), 601–610.

Indonesia, R. (2009). Undang-Undang Republik Indonesia Nomor 28 Tahun 2009 Tentang Pajak

Daerah Dan Retribusi Daerah.

Indonesia, R. (2010). Peraturan Pemerintah No. 91 Tahun 2010 Tentang Jenis Pajak Daerah Yang

Dipungut Berdasarkan Penetapan Kepala Daerah Atau Dibayar Sendiri Oleh Wajib Pajak.

Karamullah, F. A. (2015). Kontribusi Pajak Hotel Dan Restoran Terhadap Penerimaan Pendapatan Asli

Daerah Kota Surabaya.

Lengkong, V. A. (2016). Analisis Efektivitas Realisasi Pajak Hotel Dan Kontribusinya Terhadap

Pendapatan Asli Daerah Pada Dinas Pendapatan Daerah Kota Bitung. Jurnal Berkala Ilmiah

Efisiensi, 16(3).

Martini, R., Wahya, S. J., & Fithri, E. J. (2022). The Role Of Hotel, Restaurant And Entertainment

Taxes For The Local Revenue In South Sumatera. International Conference On Applied Science

And Technology On Social Science 2021 (Icast-Ss 2021), 941–946.

Peraturan Daerah Kota Bogor Nomor 06 Tahun 2011 Tentang Pajak Restoran. (N.D.).

Peraturan Daerah Kota Bogor Nomor 11 Tahun 2011 Tentang Pajak Hiburan. (N.D.).

Peraturan Daerah Kota Bogor Nomor 12 Tahun 2011 Tentang Pajak Hotel. (N.D.).

Romanda, C. (2015). Kontribusi Dan Efektifitas Pajak Daerah Terhadap Pendapatan Asli Daerah

Kabupaten Musi Banyuasin Provinsi Sumatera Selatan. Jurnal Acsy: Jurnal Accounting Politeknik

Sekayu, 2(1), 31–40.

Sedana, A. K. A. Dkk. (2013). Efektivitas Dan Kontribusi Pajak Hotel Dan Pajak Restoran Terhadap

Pendapatan Asli Daerah (Pad) Di Kabupaten Gianyar Tahun 2008-2012.

Suhono, S., & Sulastri, E. M. (2017). Analisis Kontribusi Dan Efektivitas Pajak Daerah Sebagai Sumber

Pendapatan Aali Daerah Kabupaten Karawang. Accounthink: Journal Of Accounting And

Finance, 2(01).

Waluyo. (2005). Buku 1 Edisi 7 Perpajakan Indonesia. Jakarta : Salemba Empat.

Wicaksono, G., Kusumaningrum, N. D., & Safitri, P. A. R. (2022). Effectiveness Analysis Of The Land

And Building Tax Of Rural And Urban Areas (Pbb-P2) Contribution To Local Own-Source

Revenue (Pad) Of Tuban Regency. International Journal Of Multidisciplinary Research And

Literature, 1(1), 7–13.