EFEKTIVITAS PENERIMAAN PAJAK HOTEL DAN TEMPAT WISATA PADA PENDAPATAN ASLI DAERAH KABUPATEN MAROS

Masrullah Masrullah

Abstract


This study aims to provide an overview of the effectiveness of ollecting local taxes on hotel taxes and tourist attractions in the 2013 maros regency financial institutions up to 2017. To achieve the purpose of this study, the research method used is qualitative field research or failed research with a descriptive approach that provides a clear picture of the problem of the problem under study, interpret and explain the data systematically obtained from the office of the regional finance agency in maros regency, which is conducting interviews with respondents containing sstatements. Based on the results of local tax collection it can be concluded that the level of effectiveness of hotel and tourist tax revenues in maros regency is not effective and is quite effective with achievement rates covering 100%. In hotel tax receipts ini 2013 to 2017 maros regency has been effective at 118,408% and tax revenue can be as early as 2013 to 2017 effective 72,00%.

Full Text:

PDF

References


Anriani, A., Suarni, A., & Sahib, M. K. (2023). Performa Badan Amil Zakat selama Pandemi COVID-19, Ada yang Berbeda: Kilasan dari BAZNAS Sinjai Sulawesi Selatan. Milkiyah: Jurnal Hukum Ekonomi Syariah, 2(1), 1-10.

Arman, A. (2021). Analysis of Motor Vehicle Tax Revenues before and after the Tax Kring. Point of View Research Accounting and Auditing, 2(2), 144-149.

Adil, M. (2022). Accountability and Transparency in the Public and Private Sector. International Journal Of Humanities Education and Social Sciences (IJHESS), 1(6).

Rustan, R., Adiningrat, A. A., & Aisyah, S. (2023). Optimizing of Resources Utilization Through Islamic Spiritual Enterpreneurship to Improve The Welfare of Coastal Communities. International Journal of Economics Development Research (IJEDR), 4(2), 170-180.

Arniati, A., Arsal, M., Akhmad, A., Asdar, A., & Adiningrat, A. A. (2020). Impression of Student Knowledge on Decisions Become a Customer of Islamic Banks. International Journal of Business Economics (IJBE), 1(2), 145-152.

Adiningrat, A. A., Ruhayu, Y., Rustan, R., Wahyuni, S., & Fitrianti, A. N. (2022). The Effect of Financial Literature and Islamic Work Motivation on the Performance of Food Micro, Small and Businness Enterprises (MSMEs) in Makassar City. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(4), 30836-30845.

Arsal, M., HAMID, N. I. N. B. A., Arsal, R., & Basri, M. (2014). Consumer Behavior of the Islamic banking. International Journal of Science Commerce and Humanities, 59-64.

Arsal, M., & Arsal, D. (2019, August). Urban forest and financial resources perspective in Indonesia. In IOP Conference Series: Materials Science and Engineering (Vol. 593, No. 1, p. 012006). IOP Publishing.

Arniati, A., Arsal, M., Akhmad, A., Asdar, A., & Adiningrat, A. A. (2020). Impression of Student Knowledge on Decisions Become a Customer of Islamic Banks. International Journal of Business Economics (IJBE), 1(2), 145-152.

Ahmad, B., Romadhoni, B., & Adil, M. (2020). Efektivitas Pemungutan Pajak Kendaraan Bermotor. Amnesty: Jurnal Riset Perpajakan, 3(1), 15-23.

Arsal, M. (2021). Impact of earnings per share and dividend per share on firm value. ATESTASI: Jurnal Ilmiah Akuntansi, 4(1), 11-18.

Arman, A., & Mira, M. (2021). Does Tax Avoidance Make Do Earning Opacity?. Atestasi: Jurnal Ilmiah Akuntansi, 4(1), 88-95.

Arman, A., Mira, M., Masrullah, M., Agustan, A., Firmansyah, F., & Aditya, R. (2023). Financial Literacy and Assistance in Compiling Independent Financial Reports Using Expense IQ Money Manager. Technium Sustainability, 4, 7-12.

Abdi, M. N., Suarni, A., & Arham, A. (2022). Analisis Kepailitan Perusahaan Yang Tercatat di BEI Sub Sektor Telekomunikasi. Jurnal Multidisiplin Madani, 2(6), 2705-2716.

Hutagaluh, O., Rustam, A., Sangadji, S. S., Baharuddin, I., & Kurniullah, A. Z. (2020). Responsive Leadership in Preventing Transmission of Covid-19 in the Indonesia-Malaysia Border Area.

Adiningrat, A. A., & Warda, W. (2023). The Development of Intensity Model on Technopreneurship to Improve Turnover in Micro, Small and Medium Enterprises (MSMEs) Culinary in Makassar, Indonesia. International Journal of Economics Development Research (IJEDR), 4(2), 218-228.

RUM, M., ARSAL, M., KHALID, A., & AWALUDDIN, M. (2023). The Distribution of Tax Collectability, Quality of Tax Services Efforts to Tax Coverage Ratio. 유통과학연구 (JDS), 21(6), 107-117.

Rustan, S. A., Aisyah, S., Adiningrat, A. A., Rustam, A., & Anggoro, M. Y. A. R. (2022). Strengthening Of Marketing Information Systems and Accounting Information Systems for Micro Small and Medium Enterprises (UMKM) Food Culinary Makassar. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(4), 30580-30585.

Rustam, A. Interpretive Paradigm on Developmentof Science and Accounting Research.

Suarni, A., & Amelia, R. (2023). Analysis of Mosque Financial Management in Ujung Bulu District, Bulukumba Regency, South Sulawesi, Indonesia. Public Sector Management and Accounting Research, 2(2), 10-22.

Tahir, A. D. A., Rustan, F. E. P., Sahib, M. K., & Mira, M. (2023). Implementation of Government Regulation Number 23 of 2018 Related to Income Earned by Taxpayers in The Msme Sector. Jurnal Manajemen (Edisi Elektronik), 171-179.

---------------. Undang-Undang Nomor 23 Tahun 2014 Tentang Pemerintah Daerah.

---------------. Undang-Undang Nomor 33 Tahun 2004 Tentang Pertimbangan Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah.

---------------. Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah

Irawan dan Suparmoko, M. 2002. Ekonomika Pembangunan. Ed. 6. Jakarta: BPFE UGM

Masrullah, Mursalim, dan Muhammad Su’un. 2018. “Pengaruh Kepemilikan Institusional, Komisaris Independen, Leverage Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Di Bursa Efek Indonesia”. http://ojs.feb.uajm.ac.id/index.php/simak/article/view/40 Jurnal Sistem informas, Manajemen dan Akuntansi Vol 16 No. 02

Rosdiana, Haula dan Irianto, Edi Slamet. 2012. Pengantar Ilmu Pajak. PT Rajagrafindo Persada. Jakarta.

Siahaan, Marihot P 2016. Pajak Daerah dan Retribusi Daerah. Edisi Refisi. Jakarta : Rajawali Pers

Sunarto ,dan Fatimah R.D. 2016. Pengaruh Penerimaan Retribusi Dan Penetapan Tarif Obyek Wisata Terhadap Pendapatan Asli Daerah Kabupaten Gunung Kidul Tahun 2013 2015, (Online), Vol.4, No.2 https://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/download/237/246//




DOI: https://doi.org/10.26618/jrp.v3i2.4405

DOI (PDF): https://doi.org/10.26618/jrp.v3i2.4405.g2891

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

View My Stats

Flag Counter