Realisasi dan Upaya Badan Pendapatan Daerah dalam Mengoptimalkan Penerimaan Pajak Hotel dan Restoran di Tanah Karo

Abstract

One of the efforts to see the ability of the region through the composition of regional finances. One of the sources of regional financial revenue is from hotel and restaurant taxes. Hotel and restaurant tax is one of the potential local revenues reflected in the original local revenue which is the authority of the local government as stipulated in the law. To maximize regional autonomy and increase one of them maximizes the receipt of hotel and restaurant tax realization from the target set by the government or regional revenue agency. Based on this background, the author wants to discuss with the title, namely "Realization and Efforts of the Regional Revenue Agency in Optimizing Hotel and Restaurant Tax Revenue in Tanah Karo". This study aims to determine the realization of hotel and restaurant tax revenues and the efforts of the regional revenue agency in optimizing its revenue. This research uses a qualitative approach method which is a research procedure that produces descriptive data in the form of written or spoken words. The results of the study can be seen that the realization of hotel and restaurant tax revenues in Tanah Karo always exceeds the target but in 2021 the realization of hotel taxes has decreased, while restaurants have decreased in 2021 and 2022 this is due to covid-19, and the efforts of the Karo regional revenue agency to optimize the receipt of this realization are by preparing tepingbok tools and going to the field to monitor.