ANALISIS KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KARANGANYAR

Authors

  • Lina Dwi Pangesti Universitas Slamet Riyadi Surakarta
  • Rispantyo Universitas Slamet Riyadi Surakarta
  • Hudi Kurniawanto Universitas Slamet Riyadi Surakarta

Keywords:

effectiveness, growth rate, contribution, hotel tax, restaurant tax, entertainment tax, advertisement tax, PAD, efektivitas, laju pertumbuhan, kontribusi, pajak hotel, pajak restoran, pajak hiburan, pajak reklame

Abstract

ABSTRACT

This 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

 

ABSTRAK

Penelitian 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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Published

01-06-2023