Hotel Tax Revenue Contribution and Restaurant Tax in the Regional Development of Badung Regency

Widyastuti, Ni Made Mita and Subratha, I Nyoman and Subiyanto, Paulus (2022) Hotel Tax Revenue Contribution and Restaurant Tax in the Regional Development of Badung Regency. Repositori Politeknik Negeri Bali.

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Abstract

Abstract: Regional Original Revenue has an important role in regional autonomy. One of the PAD in Badung Regency is the tourism sector that supports local tax revenues, namely hotel taxes and restaurant taxes. The increase in hotel tax payers and restaurant taxes was not followed by an increase in targets and their realization. It is necessary to measure the contribution of hotel tax revenues and restaurant taxes measured from the comparison of PAD realization. This study aims to analyze and reveal the contribution level of hotel taxes and restaurant taxes in the development of the Badung Regency area. This type of research is descriptive qualitative research. The data used in this study are primary and secondary data. Data collection techniques were carried out by means of interviews and documentation. Interviews were conducted with the staff of the Data and Information Technology Division, while the documentation was obtained from government publications or the official website of the Badung Regency Bapenda. The results of the analysis of this study show that the level of hotel tax contribution to PAD and local taxes in Badung Regency in 2018-2021 is 36.65%, and the average regional tax is 44.51%. The average contribution level of restaurant taxes to PAD is 12.48% and to local taxes is 15.40%. Prior to the Covid-19 pandemic, hotel tax realization was able to make a positive contribution while restaurant taxes were still lacking in contributing. During the Covid-19 pandemic, several things were rationalized for the development planning activities of the Badung Regency. Keywords: contribution tax, hotel tax, restaurant tax, and local revenue (PAD).

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