The Effectiveness of Hotel and Restaurant Tax Revenue on Badung PAD During COVID-19

Suryawan, Ayu Mas Pradnya Dewi and Darmayasa, I Nyoman and Handayani, Luh Nyoman Chandra (2022) The Effectiveness of Hotel and Restaurant Tax Revenue on Badung PAD During COVID-19. Repositori Politeknik Negeri Bali.

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Abstract

The COVID-19 pandemic has affected Bali tourism especially Badung Regency. This certainly has an impact on the local tax revenues, such as Hotel Tax and Restaurant Tax, where Hotel Tax and Restaurant Tax are local taxes which are one of the supporting factors for Local Government Revenue (PAD). Efforts to increase PAD can be done by optimizing the review and exploration of regional financial potential. The better the tax management, the greater the regional ability to increase sources of development financing.This study aims to analyze the effectiveness of Hotel Tax and Restaurant Tax revenue on the PAD of Badung Regency during the COVID-19 pandemic. The secondary data used are target data and the realization of Hotel Tax and Restaurant Tax revenue for Badung Regency in 2020 and 2021, where the data is obtained through the website of the Badung Regency Regional Revenue Agency and the Central Statistics Agency of Bali Province, then analyzed using effectiveness analysis, which is then analyzed its contribution to the PAD of Badung Regency.The results showed that the effectiveness of Badung Regency Hotel Tax receipts during the pandemic decreased, even becoming ineffective in 2021, and its contribution to PAD during the pandemic was also relatively low. The effectiveness of Badung Regency Restaurant Tax receipts decreased during the pandemic, but could increase in 2021, and the 2020 PAD Hotel Tax contribution was classified as less, then decreased in 2021 to significantly less contribute to Badung Regency's PAD. Keywords: Hotel Tax, Restaurant Tax, and PAD

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