DAMPAK PERTUMBUHAN SERTA KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN SEBELUM COVID-19 DAN MASA NEW NORMAL TERHADAP PAJAK DAERAH KABUPATEN MUSI BANYUASIN

Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2023-01-24 DOI:10.51877/jiar.v6i1.264

Farida Aryani

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Abstract

This study analyzes the growth impact and contribution of hotel and restaurant taxes before Covid-19 and the new normal period on regional taxes in Muba Regency. The data used are primary and secondary. Data analysis techniques use quantitative descriptive analysis. The research results show that during Covid-19 in 2020, hotel tax growth fell 17.35% and restaurant taxes fell 26.22% compared to 2019 and during the new normal period 2021 hotel taxes increased 18.30% and restaurant taxes 36.11% compared to 2020. The contribution of hotel tax to local taxes is still very low, 2019 was 1.24%, 2020 decreased to 1.03% and 2021 increased 1.38%, so it is categorized as less contributing because the percentage is less than 1.9%. Meanwhile, the contribution of restaurant tax in 2019 was 17%, decreased 13% in 2020 and increased 20% in 2021, so it is categorized as a very large contribution because the percentage is more than 4% of the Muba regional tax. Thus, the Covid-19 has had a negative impact on the growth and contribution of hotel and restaurant tax revenues to the regional taxes of Muba Regency.

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酒店及餐厅税在COVID-19和新时代对MUSI banyusalate区税的增加和税收贡献

本研究分析了新冠疫情前和新常态时期穆巴摄政的酒店和餐厅税对区域税收的增长影响和贡献。使用的数据有主要的和次要的。数据分析技术使用定量描述性分析。研究结果显示，与2019年相比，2020年新冠肺炎期间，酒店税增长下降了17.35%，餐厅税下降了26.22%，而在新常态期间，2021年酒店税增长了18.30%，餐厅税增长了36.11%。酒店税对地方税的贡献仍然很低，2019年为1.24%，2020年下降到1.03%，2021年增加了1.38%，因此由于比例不到1.9%而被归类为贡献较低。与此同时，2019年餐厅税的贡献率为17%，2020年下降了13%，2021年增加了20%，超过了穆巴地区税的4%，因此被归类为“非常大的贡献”。因此，新冠疫情对穆巴摄政地区酒店和餐厅税收的增长和贡献产生了负面影响。

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Jurnal Ilmiah Akuntansi Rahmaniyah

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