Analisis Penerimaan Pajak Hotel sebagai Sumber Pendapatan Daerah pada Bapenda Kota Medan

Abstract

Hotel tax is one of the sources of Local Own-Source Revenue (PAD) that plays a vital role in supporting regional development. This study aims to analyze the contribution of hotel tax to the PAD of Medan City and to identify the obstacles in optimizing its collection. This research uses a descriptive qualitative method with a case study approach at the Regional Revenue Agency (Bapenda) of Medan City. Data were obtained through interviews with Bapenda officials, observations, and documentation of hotel tax revenue realization reports. The results show that hotel tax contributes significantly to the PAD of Medan City, although its realization has not yet reached optimal levels. Key challenges include low taxpayer awareness, limited supervision, and underutilization of digital systems. Improving taxpayer compliance and leveraging information technology are crucial to enhancing the effectiveness of hotel tax revenue collection. Keywords: Hotel Tax, Local Own-Source Revenue (PAD), Bapenda, Medan City, Effectiveness.