Narapraja, Awalludzin Kusuma and Mrs. Ayu Fury Puspita, (2022) Optimizing Local Own-Source Revenue Through Hotel & Restaurant Tax Sector In Malang City During Pandemic. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui kebijakan optimalisasi Pendapatan Asli Daerah Kota Malang melalui sektor pajak hotel dan pajak restoran di Kota Malang selama masa pandemi covid-19. Dalam penelitian ini, peneliti bertindak sebagai Instrumen dalam pengumpulan data. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan data yang digunakan adalah Data Pendapatan Ali Daerah Kota Malang tahun 2016-2020 dan data perolehan pajak hotel dan pajak restoran tahun 2016-2020. Dari hasil penelitian ini, ditemukan beberapa hasil diantaranya, pertama terjadi penurunan perolehan Pendapatan Asli daerah Kota Malang dari tahun 2019 ke tahun 2020, khususnya dari sektor Pajak Hotel dan Pajak Restoran. Kedua penurunan perolehan pajak hotel dan pajak restoran dikarenakan penutupan Hotel dan Restoran akibat adanya pandemi covid-19, ketiga, pemerintah Kota Malang beserta Badan Pendapatan Kota Malang membuat kebijakan untuk meringankan pelaku usaha hotel dan restoran yang terdampak pandemi covid-19. Secara keseluruhan optimalisasi Pendapatan Asli Daerah di Kota Malang masih belum dimaksimalkan.
English Abstract
This research aims to find out the policy of optimizing Local Own-Source Revenue in Malang City through Hotel and Restaurant Tax Sector in Malang City during Covid-19 Pandemic. In this research, the researcher took role as the instrument in data collection. The method used in this research was qualitative descriptive and the data used were data of Local Own-Source Revenue of Malang City in 2016- 2020 and the data of hotel and restaurant tax gain in 2016-2020. From the results of this research, some findings were found such as first, there is decrease of Local Own-Source Revenue gain in Malang City from 2019 to 2020, especially in Hotel and Restaurant tax sector. Second, there is decrease of hotel and restaurant tax sector because of hotel and restaurant closing caused by Covid-19 pandemic. Third, the government of Malang City and Malang City Revenue Agency made policy of alleviating the hotel and restaurant business owners impacted by Covid-19 pandemic. Overall, Local Own-Source Revenue of Malang City is still not optimized maximally yet
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0520020554 |
| Uncontrolled Keywords: | Optimalisasi Pendapatan Asli Daerah, Pajak Hotel, Pajak Restoran, Optimizing Local Own-Source Revenue, Hotel Tax, Restaurant Tax |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 24 Jan 2023 06:45 |
| Last Modified: | 24 Jan 2023 06:45 |
| URI: | http://repository.ub.ac.id/id/eprint/196886 |
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Text (DALAM MASA EMBARGO)
AWALLUDZIN KUSUMA NARAPRAJA.pdf Restricted to Registered users only until 31 March 2023. Download (2MB) |
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