Effectiveness and Contribution of Receiving Hotel Tax, Restaurant Tax, and Entertainment Tax to Regional Original Income on Regency/City in the Sarbagita Region Bali Province During the Covid-19 Pandemic

Dewi, Komang Ayu Sinta and Pradnyani, Ni Luh Putu Norma Dewi Abdi and Ayuni, Ni Wayan Dewinta (2022) Effectiveness and Contribution of Receiving Hotel Tax, Restaurant Tax, and Entertainment Tax to Regional Original Income on Regency/City in the Sarbagita Region Bali Province During the Covid-19 Pandemic. Repositori Politeknik Negeri Bali.

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Abstract

Sarbagita Bali Province is an area that has the highest Regional Original Income (PAD) revenue among other regencies/cities in Bali Province. The growth of PAD in the Sarbagita area is due to hotel, restaurant and entertainment tax revenues which are considered to have quite a lot of influence on local tax revenues. Since the Covid-19 pandemic, the average PAD has decreased. If we look at the amount of tourism potential it has, PAD revenue should increase every year. The purpose of this research was to determine the effectiveness of hotel tax revenues, restaurant taxes, and entertainment taxes as well as the contribution of each of these taxes to PAD in the Sarbagita area during the Covid-19 pandemic. This research is a descriptive quantitative research with documentation technique using target data and tax realization and PAD realization. The analytical techniques used are effectiveness analysis, contribution analysis, and hypothesis testing using the Wilcoxon Signed Rank Test method. The results showed that the effectiveness of hotel, restaurant, and entertainment tax revenues were ineffective, deficient effective, and ineffective, respectively. The contribution level of hotel tax revenue is considered to be deficient contributing, while the restaurant tax and entertainment tax are each considered to be very deficient contributing to PAD. For the test results of hotel, restaurant, and entertainment tax hypothesis, the results obtained respectively Z value < Z table (1.65) namely -4.356; -2,426; and -4.178 which means that it is not yet effective because the realization of tax revenue is smaller than the target.

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