Peran Pajak Hotel: Kontribusi dan Efektivitas di Kota Samarinda dalam Menarik Wisatawan

https://doi.org/10.35912/jastaka.v4i2.4435
Published: Jan 10, 2025

Abstract:

Purpose: This study aims to analyze both the contribution and collection effectiveness of hotel tax revenue for PAD in Samarinda City. The research focuses on determining the extent to which hotel tax contributes to the city’s PAD and evaluating the effectiveness of the hotel tax collection process by comparing the actual revenue (realization) to the officially set revenue targets during the study period.

Methodology/Approach: This study employs a quantitative descriptive approach using secondary data from 2015 to 2022, and analysis was conducted using ratio techniques to measure hotel tax contribution to PAD and the effectiveness of tax collection.

Results/Findings: The findings reveal that Although hotel tax revenue in Samarinda has shown annual growth, its contribution to PAD remains relatively low, ranging from 4.97% to 6.63%. In contrast, the effectiveness ratio of hotel tax collection consistently exceeds 100%, indicating that revenue targets are being met or surpassed.

Conclusion: Although the hotel tax collection process in Samarinda is effective, its contribution to PAD remains limited. One of the key challenges affecting hotel tax revenue is the underdeveloped tourism sector, which affects the hotel occupancy rate and ultimately limits tax revenue growth..

Limitations: This study is limited to data from 2015 to 2019 and does not account for recent policy changes in regional taxation.

Contribution: This study contributes to the field of regional finance and taxation by providing empirical insights into the effectiveness and role of hotel tax revenue in supporting local financial independence

Keywords:
1. Fiscal Policy
2. Local Own-Source Revenue (PAD)
3. Regional Finance
4. Tax Collection Efficiency
5. Tourism Development
Authors:
1 . Muhammad Rinaldi
https://orcid.org/0000-0003-2939-1722
2 . Muhammad Harits Zidni Khatib Ramadhani
3 . Melda Aulia Ramadhani
https://orcid.org/0000-0002-2203-9470
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How to Cite
Rinaldi, M., Ramadhani, M. H. Z. K., & Ramadhani, M. A. (2025). Peran Pajak Hotel: Kontribusi dan Efektivitas di Kota Samarinda dalam Menarik Wisatawan. Jurnal Studi Pemerintahan Dan Akuntabilitas, 4(2). https://doi.org/10.35912/jastaka.v4i2.4435
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Issue & Section
Vol. 4 No. 2 (2025): Januari
Articles
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    Rinaldi, M., Ramadhani, M.A., Ramadhani, M.H.Z.K., et al. (2023) ‘Pendampingan Penyusunan Laporan Keuanganpada UMKM Kota Balikpapan’, Jurnal GEMBIRA (Pengabdian Kepada Masyarakat), 1(3).

    Rinaldi, M., Ramadhani, M.H.Z.K., et al. (2023) ‘Pengaruh Leverage, Intensitas Modal Dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak’, Jurnal Ekonomi Akuntansi dan Manajemen, 3(1). Available at: https://journal.uniku.ac.id/index.php/jeam.

    Rinaldi, M. and Ramadhani, M.A. (2023) ‘The Effect Of Tax Accounting Choice, Size And Multinational Company On Tax Aggresiveness’, Journal of Accounting for Sustainable Society (JASS), 5(2), pp. 08–15. Available at: https://doi.org/10.35310/jass.v5i02.1168.

    Rinaldi, M. and Ramadhani, M.A. (2024) ‘Peningkatan Literasi Perpajakan dalam Kalangan UMKM: Langkah Menuju Kemandirian Finansial’, Eastasouth journal of Effective Community Services, 2(03), pp. 158–169. Available at: https://doi.org/10.58812/ejecs.v2i03.

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  2. Gibran, K., Jaddang, S. and Ardiansyah, Muh. (2021) ‘Akuntabilitas pengelolaan dana desa dalam upaya meningkatkan kesejahteraan masyarakat desa di kecamatan Jangka’, Jurnal Studi Pemerintahan dan Akuntabilitas, 1(1), pp. 69–82. Available at: https://doi.org/10.35912/jastaka.v1i1.291.
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  18. Ramadhani, M.H.Z.K., Ulfah, Y. and Rinaldi, M. (2022) ‘The Impact of Bitcoin Halving Day on Stock Market in Indonesia’, Journal of International Conference Proceedings, 5(3), pp. 127–137. Available at: https://doi.org/10.32535/jicp.v5i3.1800.
  19. Rinaldi, M., Ramadhani, M.A., Sudirman, S.R. and Ramadhani, M.H.Z.K. (2023) ‘Financial Performance’s Impact on Tax Avoidance’, The ES Economy and Entrepreneurship, 01(03), pp. 125–131.
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  21. Rinaldi, M., Ramadhani, M.A., Ramadhani, M.H.Z.K., et al. (2023) ‘Pendampingan Penyusunan Laporan Keuanganpada UMKM Kota Balikpapan’, Jurnal GEMBIRA (Pengabdian Kepada Masyarakat), 1(3).
  22. Rinaldi, M., Ramadhani, M.H.Z.K., et al. (2023) ‘Pengaruh Leverage, Intensitas Modal Dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak’, Jurnal Ekonomi Akuntansi dan Manajemen, 3(1). Available at: https://journal.uniku.ac.id/index.php/jeam.
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  24. Rinaldi, M. and Ramadhani, M.A. (2024) ‘Peningkatan Literasi Perpajakan dalam Kalangan UMKM: Langkah Menuju Kemandirian Finansial’, Eastasouth journal of Effective Community Services, 2(03), pp. 158–169. Available at: https://doi.org/10.58812/ejecs.v2i03.
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  26. Rinaldi, M., Sudirman, S.R. and Ramadhani, M.A. (2024) ‘Kinerja Lingkungan, Dewan Komisaris Independen dan Pengungkapan Corporate Social Responsibility: Tinjauan pada Konteks Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia’, EKOMA?: Jurnal Ekonomi, 3(4), pp. 755–763.
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  28. Sudirman, S.R. et al. (2024) ‘The Influence of Tax Avoidance, Harmonization of Tax Regulations and Tax Understanding on Taxpayer Compliance with Risk Preferences as a Moderating Variable in MSMEs in Makassar City’, Amnesty: Jurnal Riset Perpajakan, 7(1), pp. 107–122. Available at: https://journal.unismuh.ac.id/index.php/jrp-amnesty.
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  30. Sumantri, M.P.D., Widnyani, I.A.P.S. and Astawa, I.W. (2023) ‘Pemberian Stimulus PBB-P2 untuk Mendorong Partisipasi Masyarakat dalam Meningkatkan Pendapatan Daerah di Kabupaten Buleleng’, Jurnal Studi Pemerintahan dan Akuntabilitas, 3(1), pp. 9–16. Available at: https://doi.org/10.35912/jastaka.v3i1.1984.
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