| dc.description.abstract | In Indonesia, taxes are divided into two, namely central taxes and regional
taxes. Central tax or what is called State tax is a tax whose collection is carried
out by the central government. The taxes included in this central tax are Income
Tax (PPh) and Value Added Tax (VAT). Meanwhile, regional taxes are one of the
regional original income (PAD) which are very influential in increasing regional
development. One of the taxes levied by the Medan city government is the Hotel
Tax.
The purpose of this study is to find out To analyze the level of effectiveness
of hotel tax collection in the city of Medan in 2018-2022, To explain the amount of
the contribution of hotel taxes to regional taxes of Medan City in 2018-2022, To
explain the magnitude of the contribution of hotel taxes to regional revenue of
Medan City in 2018- 2022, To explain the magnitude of the regional tax
contribution to Medan City Regional Original Income for 2018-2022, To explain
what obstacles are in implementing hotel tax collection in Medan City, To explain
what efforts the Medan City Government has made in overcoming obstacles in
hotel tax collection in Medan City.
The preparation of this final assignment uses a qualitative descriptive
method with interview techniques that describe the situation of the subject or
object in the research by requesting secondary data from the Medan City
Regional Revenue Board, interviews with Regional Revenue Board staff
The results of this research show that the effectiveness and contribution of
hotel tax revenues to regional taxes and PAD revenues still tends to fluctuate
every year, namely 2018-2022, this is due to the Covid 19 pandemic which has
resulted in regional taxes contributing less to PAD, causing hotel tax revenues to
contribute to regional taxes. less stable. | en_US |
