Analisis kontribusi pajak atas barang dan jasa tertentu (PBJT) jasa perhotelan dan restoran terhadap pendapatan asli daerah (PAD) kabupaten aceh tengah

Abstract

Tax on Certain Goods and Services (PBJT), especially from hotel and restaurant services, is an important source in increasing Regional Original Income (PAD), especially in areas with tourism potential such as Central Aceh Regency. However, the contribution of this sector to PAD is not optimal. This is due to low taxpayer compliance, minimal supervision, and the less than optimal implementation of digital systems in regional tax administration. This study aims to determine the amount of PBJT contribution from hotel and restaurant services to PAD in Central Aceh Regency in the period 2022 to 2024. This study also aims to identify obstacles faced in the implementation of tax collection and provide a comprehensive picture of the effectiveness of tax management in the service sector in the region. This study uses a qualitative descriptive approach with data collection techniques through documentation and interviews with related parties at the Regional Financial Management Agency (BPKD) of Central Aceh Regency. The data obtained were analyzed by calculating the percentage of PBJT contribution to total PAD each year. The results of the study show that the contribution of PBJT from hotel and restaurant services to PAD in Central Aceh Regency is still in the low to moderate category. Therefore, a strategy is needed to increase tax awareness, update business data, and digitize the collection system to increase the effectiveness and efficiency of regional tax revenues in the future.