Analysis of The Effectiveness of Hotel Tax, Restaurant Tax, and Street Lighting Tax in Increasing Regional Tax Revenue of East Lombok Regency in 2018-2022
Article Sidebar
Main Article Content
Abstract
This study aims to analyze the effectiveness and contribution of hotel tax, restaurant tax, and street lighting tax in East Lombok Regency in 2018-2022. This study uses a quantitative research type. Data obtained from the Regional Revenue Agency of East Lombok Regency in 2023. The results of this study indicate that the effectiveness of hotel tax in 2018-2022 obtained an average of 42.44%, which falls into the ineffective criteria, the effectiveness of restaurant tax obtained an average of 99.87%, which falls into the effective criteria, and the effectiveness of street lighting tax obtained an average of 98.95%, which falls into the effective criteria, while the hotel tax contribution obtained an average of 0.95%, which falls into the very poor criteria, the restaurant tax contribution obtained an average of 7.35%, which falls into the very poor criteria, and the street lighting tax contribution obtained an average of 41.10%, which falls into the good criteria. The implications of this study explain that strict supervision of taxpayers should be carried out and re-registering taxpayers to ensure that all taxpayers have been registered and fulfill their tax obligations in order to significantly increase regional tax revenues.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
R. Pentoria, M. Vaguita, and S. Meilina, “Management of Regional Revenue and Expenditure Budgets at the Regional Financial Management Agency,” Adab. J. Public Adm. Bus., vol. 10, no. 1, pp. 33–48, 2023.
A. A. Tana, L. Kalangi, and H. R. N. Wokas, “Analysis of Transfer Funds on Regional Expenditure of North Sulawesi Provincial Government Before and During Covid-19 Pandemic,” Account. Financ. Stud., vol. 4, no. 1, pp. 34–52, 2024.
T. V. Utami and E. P. Astutik, “Analysis of regional revenue and expenditure budget of Magelang regency,” Curr. Adv. Res. SHARIA Financ. Econ. Worldw., vol. 2, no. 1, pp. 267–274, 2022.
L. F. Viera Valencia and D. Garcia Giraldo, “Anggaran Pendapatan Belanja Daerah (APBD),” Angew. Chemie Int. Ed. 6(11), 951–952., vol. 2, 2019.
Y. M. Putra and Z. Ahmad, “The Impact of Local Revenue, Regional Balance, Expenditure, and Financing on Economic Growth,” Soc. Econ. Bull., vol. 1, no. 1, pp. 59–77, 2024.
R. Rezti, “Analysis of the Effectiveness and Contribution of Local Taxes as a Source of Regional Original Income in South Kalimantan Province (2014-2022 Period),” Hut Publ. Bus. Manag., vol. 2, no. 2, pp. 7–21, 2023.
M. Mapparenta, “Contribution of Regional Original Revenue to Regional Revenue and Expenditure Budget,” Adv. Econ. Financ. Stud., vol. 1, no. 1, pp. 36–50, 2023.
N. Nihlah, “The Flow of Disbursement Regional Government Budget,” Rev. Account. Tax., vol. 1, no. 02, pp. 119–131, 2022.
A. J. Hutagalung, R. L. Sari, and M. Syafii, “Flypaper Effect on The Influence of General Allocation Funds and Original Regional Income on Regional Expenditure of North Sumatra Province,” Indones. Interdiscip. J. Sharia Econ., vol. 7, no. 1, pp. 644–665, 2024.
F. A. Rahman, R. Sahabuddin, and A. Karim, “The Effectiveness for Regional Budget of Revenue and Expenditure as a Control Tools in Enrekang Regency Governments,” Saudi J Econ Fin, vol. 5, no. 4, pp. 173–179, 2021.
S. A. Rahula and P. A. Bowo, “The Effect of General Allocation Funds and Local Own-Revenue on Regional Government Expenditure in Central Java Province,” Indic. J. Econ. Bus., vol. 2, no. 1, pp. 50–59, 2021.
K. Aziz and S. Ambarwati, “Determination Analysis Of Regional Income Towards Domestic Regional Product With Regional Investment As A Moderator,” Dinasti Int. J. Econ. Financ. Account., vol. 1, no. 1, pp. 146–164, 2020.
S. R. Yuniarto, “Struktur, Penyusunan Dan Penetapan APBD,” E-jurnal Univ. Brawijaya, p. 5, 2019.
S. D. A. Pitaloka and A. N. Fatimah, “Analysis of the effectiveness, efficiency, and contribution of regional taxes in efforts to increase regional original income in Magelang Regency 2016-2020,” Curr. Adv. Res. SHARIA Financ. Econ. Worldw., vol. 1, no. 2, pp. 41–50, 2022.
A. Astuti, “Analysis of effectiveness and contribution of advertisement tax collection on original regional income,” JASa (Jurnal Akuntansi, Audit dan Sist. Inf. Akuntansi), vol. 4, no. 3, pp. 338–346, 2020.
M. B. Hak and N. Marlina, “The Contribution of Regional Tax to Regional Original Income of West Nusa Tenggara Province in 2018-2022,” J. Ilmu Ekon., vol. 2, no. 1, 2023.
I. B. M. Pratama, “Analisis kontribusi pajak daerah terhadap pendapatan asli daerah,” 2010.
S. F. Lisannul Qariah, Hadi Mahmudi, “Analysis of the Potential of Regional Taxes on Regional Original Revenue ( PAD ) of East Lombok Regency for 2017-2021,” vol. 1Lisannul, no. 5, 2023.