ANALISIS POTENSI PAJAK HOTEL TERHADAP REALISASI PENERIMAAN PAJAK HOTEL DI KABUPATEN MUNA

Abstrak

This study aims to determine the potential of hotel taxes owned by Muna Regency and to determine the level of hotel tax effectiveness in Muna Regency. This research is quantitative research, with secondary data types, namely room rental prices per night, room use rates in certain conditions, number of rooms available and data on the realization of hotel tax revenue budget in Muna Regency in 2013-2017. The data analysis technique used in this study is the analysis of potential hotel tax and hotel tax effectiveness analysis. Based on the results, it was found that the potential of hotel taxes owned by Muna Regency amounted to Rp. 774,037,250. The magnitude of this achievement when compared to the level of realization and the determined target, it can be seen that there is a significant inequality between the potential of hotel tax owned and the target and realization achieved by the government. Where to target taxes set by the government in 2017 is Rp. 45,000,000 with a realization rate of Rp. 49,750,000. Regarding the effectiveness of hotel tax in Muna Regency during the period 2013-2017, it can be seen that the management of the hotel tax budget allocation in Muna Regency during the period 2013-2015 was found to be ineffective. The other case in 2016-2017 shows that the level of hotel tax management has been effective.