Analisis Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah Kota Medan Tahun 2024

Abstract

Hotel tax is a crucial component of local taxes with significant potential to boost regional income, especially in metropolitan cities with rapidly developing tourism and business sectors like Medan. Despite its substantial potential, the realisation of hotel tax often faces challenges, such as revenue shortfalls caused by self-assessment by taxpayers. As of October 2024, the realised hotel tax revenue in Medan City reached IDR 131.3 billion, or 74.2 percent of the IDR 176.9 billion target, indicating a remaining shortfall to achieve the set target. This study aims to analyse the extent of hotel tax's contribution to achieving Medan City's PAD target for 2024, and to identify factors influencing hotel tax collection's contribution in Medan City from the perspective of the Regional Revenue Agency (Bapenda) of Medan City. This research employs both quantitative and qualitative approaches. Secondary data from regional financial reports and primary data from interviews with relevant parties (Bapenda and hotel managers) will be used to identify factors affecting the optimisation of hotel tax revenue. The findings of this research are expected to provide recommendations for local government in enhancing the contribution of hotel tax collection, which will ultimately have a positive impact on infrastructure development, public services, and community welfare in Medan City.