Electronic Theses and Dissertation

ABSTRAK

Penelitian ini bertujuan untuk mengetahui seberapa besar tingkat efektivitas pemungutan Pajak Hotel, Pajak Restoran dan Pajak Bumi dan Bangunan (PBB) serta kontribusinya terhadap pendapatan asli daerah pada Pemerintah Kabupaten/Kota di Provinsi Aceh. Populasi dalam penelitian ini adalah 22 Pemerintah Kabupaten/Kota di Provinsi Aceh. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Data yang digunakan adalah data sekunder berupa data penjabaran laporan realisasi anggaran pendapatan dan belanja daerah kabupaten/kota se-provinsi aceh tahun 2017-2019. Data tersebut diperoleh dari Badan Pengelolaan Keuangan Aceh (BPKA). Hasil penelitian menunjukkan bahwa tingkat efektivitas pajak hotel pada kabupaten/kota di Provinsi Aceh periode 2017-2019 tergolong dalam kriteria kurang efektif dengan presentase rata-rata 78,59%. Tingkat efektivitas pajak restoran pada kabupaten/kota di Provinsi Aceh periode 2017-2019 tergolong dalam kriteria efektif dengan presentase rata-rata 92,94% sedangkan tingkat efektivitas pbb p2 masih tergolong dalam kriteria kurang efektif dengan rata-rata presentase 65,64%. Tingkat kontribusi pemungutan pajak hotel, pajak restoran dan pbb p2 terhadap Pendapatan Asli Daerah (PAD) pada kabupaten/kota di Provinsi Aceh periode 2017-2019 tergolong pada kriteria sangat kurang dengan rata-rata presentase secara berturut sebesar 1,08%, 1,50% dan 0,36%.

Kata Kunci: Efektivitas, Kontribusi, Pajak Hotel, Pajak Restoran, PBB, PAD

ABSTRACT This study aims to determine how much effectiveness the collection of Hotel Tax, Restaurant Tax and Land and Building Tax (PBB) is and their contribution to local revenue in the Regency/City Government in Aceh Province. The population in this study were 22 District/City Governments in Aceh Province. This type of research is descriptive quantitative research. The data used is secondary data in the form of data on the realization of the regional income and expenditure budget realization reports for districts/cities throughout the Aceh province for 2017-2019. The data was obtained from the Aceh Financial Management Agency (BPKA). The results showed that the level of effectiveness of hotel taxes in districts/cities in Aceh Province for the 2017-2019 period was classified as less effective with an average percentage of 78.59%. The effectiveness level of restaurant taxes in districts/cities in Aceh Province for the 2017-2019 period is classified as effective with an average percentage of 92.94% while the level of effectiveness of pbb p2 is still classified as less effective with an average percentage of 65.64%. The contribution level of hotel tax collection, restaurant tax and pbb p2 to Regional Original Income (PAD) in districts/cities in Aceh Province for the 2017-2019 period is classified as very low with an average percentage of 1.08%, 1.50 respectively. % and 0.36%. Keywords: Effectiveness, Contribution, Hotel Tax, Restaurant Tax, PBB, PAD