ANALISIS PENERIMAAN PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA SUKABUMI

Annisa Regina Suandi, Idang Nurodin, Ismet Ismatullah

Abstract

This study aims to analyze the contribution of hotel tax, restaurant tax, and entertainment tax revenues to the Regional Own-Source Revenue (PAD) of Sukabumi City for the period 2019-2024. The method used is associative qualitative with data collection techniques through in-depth interviews and documentation. The research informants consisted of the Head of the Regional Tax Revenue Management Division (P3D) and the Functional Officer (JF) of the P3D Division at the Regional Financial and Revenue Management Agency (BPKPD) of Sukabumi City. Data Analysis used the Miles and Huberman model with source triangulation. The results showed that the contribution of hotel tax ranged from 0,84% -1,37%, restaurant tax from 2,83%-4,35%, and entertainment tax from 0,13%-0,50%. Based on the Decree of the Minister of Home Affairs No. 690.900.327 of 1996, all three types of taxes fall into the Very Low category. Restaurant tax was the largest contributor with an average of 3,77%, followed by hotel tax at 1,17%, and entertainment tax at 0,34%. The low contribution was influenced by the impact of the Covid-19 pandemic in 2020-2021, indications of underreported turnover by restaurant taxpayers, and operational limitations of entertainment tax due to local regulations. Following the pandemic, all three types of taxes showed a consistent upward trend through 2024, driven by improving invesment climate and the operation of toll road access to Sukabumi City.