ANALISIS KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KARANGANYAR

Jurnal Riset Bisnis dan Manajemen Pub Date : 2023-08-07 DOI:10.21460/jrmb.2023.181.455

Rispantyo Rispantyo, Lina Dwi Pangesti, Hudi Kurniawanto

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Abstract

ABSTRACTThis study aims to determine the level of effectiveness, growth rate, and contribution of hotel tax, restaurant tax, entertainment tax and advertisement tax to Karanganyar District Original Revenue. This research uses descriptive research with a quantitative approach. The data required is an overview of the Karanganyar Regency Regional Finance Agency, the Organizational Structure of the Karanganyar BKD, the 2018-2022 Budget Realization Report of Karanganyar Regency. Source of data in the form of secondary data and primary data. Data collection techniques with interviews, literature, and documentation. The analysis technique uses effectiveness ratio analysis, growth rate ratio analysis, contribution ratio analysis. Based on the results of the analysis, it can be concluded that the average effectiveness ratio of hotel tax revenue is 120.64%, restaurant tax is 128.12%, entertainment tax is 113.12% and advertisement tax is 121.12%. Which means the taxes are very effective. The average growth rate for hotel taxes is only 15.64%, restaurant taxes are only 14.53%, entertainment taxes are 17.76% and advertisement taxes are 16.26%, which means that these taxes are included in the unsuccessful category. The average hotel tax contribution ratio is 1.66%, restaurant tax ratio is 2.24%, entertainment tax is 0.24% and advertisement tax is 1.16%. A ratio of less than 10% indicates that the tax contributes very little. Keywords: effectiveness, growth rate, contribution, hotel tax, restaurant tax, entertainment tax, advertisement tax, PAD ABSTRAKPenelitian ini bertujuan untuk mengetahui tingkat efektivitas, laju pertumbuhan, dan besar kontribusi pajak hotel, pajak restoran, pajak hiburan dan pajak reklame terhadap Pendapatan Asli Daerah Kabupaten Karanganyar. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif. Data yang diperlukan adalah gambaran umum Badan Keuangan Daerah Kabupaten Karanganyar, Struktur Organisasi BKD Karanganyar, Laporan Realiasasi Anggaran Tahun 2018-2022 Kabupaten Karanganyar. Sumber data berupa data sekunder dan data primer. Teknik pengumpulan data dengan wawancara, studi pustaka, dan dokumentasi. Teknik analisis menggunakan analisis rasio efektivitas, analisis rasio laju pertumbuhan, analisis rasio kontribusi. Berdasarkan hasil analisis dapat disimpulkan bahwa rata-rata rasio efektivitas penerimaan pajak hotel sebesar 120,64%, pajak restoran mencapai 128,12%, pajak hiburan sebesar 113,12% dan pajak reklame mencapai 121,12%. Yang artinya pajak-pajak tersebut sangat efektif. Besar tingkat pertumbuhan pajak hotel rata-rata hanya mencapai 15,64%, pajak restoran hanya 14,53%, pajak hiburan mencapai 17,76% dan pajak reklame sebesar 16,26% yang artinya pajak-pajak tersebut termasuk dalam kategori tidak berhasil. Rata-rata rasio kontribusi pajak hotel sebesar 1,66%, rasio pajak restoran sebesar 2,24%, pajak hiburan sebesar 0,24% dan pajak reklame sebesar 1,16%. Rasio yang kurang dari 10% menunjukkan pajak tersebut sangat kurang memberikan kontribusi.Kata Kunci: efektivitas, laju pertumbuhan, kontribusi, pajak hotel, pajak restoran, pajak hiburan, pajak reklame, PAD

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分析县所得税对卡兰甘雅区的收入的贡献

摘要本研究旨在确定酒店税、餐厅税、娱乐税和广告税对卡兰甘雅尔地区原始税收的有效性水平、增长率和贡献。本研究采用描述性研究和定量研究相结合的方法。所需的数据是Karanganyar县地区财政机构的概述，Karanganyar BKD的组织结构，Karanganyar县2018-2022年预算实现报告。数据的来源有辅助数据和主要数据的形式。通过访谈、文献和文件收集数据的技术。分析方法采用有效性比分析、增长率比分析、贡献率分析。根据分析结果，可以得出酒店税收的平均有效比为120.64%，餐厅税为128.12%，娱乐税为113.12%，广告税为121.12%。这意味着税收是非常有效的。酒店税的平均增长率仅为15.64%，餐厅税仅为14.53%，娱乐税为17.76%，广告税为16.26%，这意味着这些税都属于不成功的类别。酒店税平均贡献率为1.66%，餐厅税平均贡献率为2.24%，娱乐税平均贡献率为0.24%，广告税平均贡献率为1.16%。低于10%的比例表明税收贡献很小。关键词:有效性、增长率、贡献、酒店税、餐厅税、娱乐税、广告税、PAD abstrakakpenelitian ini bertujuan untuk mengetahui tingkat efektivitas、laju pertumbuhan、dan besar kontribusi pajak hotel、pajak restan、pajak hiburan、pajak reklame terhadap Pendapatan Asli Daerah Kabupaten Karanganyar。Penelitian ini menggunakan jenis Penelitian deskririf denengan pendekatan kuantittatim。数据yang diperlukan adalah gambaran umum Badan Keuangan Daerah Kabupaten Karanganyar, strktur organisation BKD Karanganyar, Laporan Realiasasi anganganyar Tahun 2018-2022 Kabupaten Karanganyar汇总数据是在数据底子下进行的数据查找。人口普查数据，研究数据，文献资料。技术分析:蒙古纳坎分析:效率分析:效率分析:效率分析:效率分析:效率分析:效率分析:效率分析:效率分析:效率分析:效率分析;Berdasarkan hasil分析:papaat dispulpulkan bahwa rata-rata rasio efektivitas penerimapajak hotel sebesar 120,64%， pajak restoran mbesar 128,12%， pajak hiburan sebesar 113,12%， pajak reklame mbesar 121,12%。Yang artinya pajak-pajak ters -但sangat效果。槟城酒店酒店rata-rata hanya menapai 15,64%，酒店酒店restoran hanya 14,53%，酒店酒店hiburan menapai 17,76%，酒店酒店reklame sebesar 16,26%，酒店酒店pajak-pajak tersebut termasuk dalam kategori tidak berhasil。Rata-rata rasio kontribusi pajak hotel sebesar 1,66%， rasio pajak restoran sebesar 2,24%， pajak hiburan sebesar 0,24%， pajak reklame sebesar 1,16%。Rasio yang kurang dari 10% menunjukkan pajak tersebut sangat kurang member kan kontribusi。Kata Kunci: efektivitas, laju pertumbuhan, kontribusi，睡衣酒店，睡衣restan，睡衣hiburan，睡衣reklame, PAD

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Jurnal Riset Bisnis dan Manajemen

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