ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA LANGSA TAHUN 2020-2022

Abstract

The research is to determine the effectiveness of hotel tax revenue on Langsa City's Original Regional Income in 2020-2022 and to find out how much hotel tax contributes to Langsa City's Original Regional Income in 2020-2022. The research uses descriptive qualitative methods. The types and sources of data used are primary data and secondary data. Data analysis techniques are summarizing data, presenting data, analyzing data, and preliminary preliminary conclusions. From the research results, it can be concluded that the level of effectiveness achieved each year in 2020-2022 is not significant, namely 51.71%, 61.65% and 60.87%. The average effectiveness of hotel tax revenues on Original Regional Income for 3 years is 60.07% or can be categorized as "ineffective". The contribution of hotel taxes to Original Regional Income in 2020-2022 is categorized as "undercontributing" namely 0.27% in 2020, 0.49% in 2021, and 0.37% in 2022 with the average contribution of Original Regional Income during 3 years, namely 0.37%.