SETYONINGRUM, DWI PUTRI AYU (2022) Analisis atas Pendapatan Pajak Daerah di Sektor Pariwisata pada Pendapatan Asli Daerah Kota Batu di Masa Pandemi. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Karya tulis ini bertujuan untuk mengetahui pengaruh pendapatan pajak daerah di sektor pariwisata pada Pendapatan Asli Daerah (PAD) Kota Batu di masa pandemi. Metode yang digunakan dalam pengumpulan data pada karya tulis ini antara lain studi kepustakaan dan wawancara. Studi kepustakaan dilakukan dengan mengumpulkan dan membaca peraturan tentang akuntansi Pendapatan Asli Daerah (PAD) dan peraturan daerah tentang pajak daerah di sektor pariwisata. Sementara itu, wawancara dilakukan untuk mendapatkan tambahan informasi mengenai pengaruh pandemi Covid-19 terhadap realisasi Pendapatan Asli Daerah Kota Batu. Berdasarkan hasil analisis terhadap realisasi Pendapatan Asli Daerah (PAD) dan pajak daerah di sektor pariwisata pada Laporan Realisasi Anggaran Pemerintah Kota Batu Tahun Anggaran 2015 s.d 2020, Realisasi Pendapatan Asli Daerah (PAD) dan realisasi pendapatan pajak daerah di sektor pariwisata dapat melampaui anggaran yang telah ditetapkan, akan tetapi mengalami penurunan jika dibandingkan dengan keadaan sebelum pandemi Covid-19. Berdasarkan hasil Uji T, untuk pengujian signifikansi pajak daerah di sektor pariwisata terhadap Pendapatan Asli Daerah (PAD) Pemerintah Kota Batu, menunjukkan bahwa seluruh komponen Pajak Daerah di sektor pariwisata memiliki pengaruh yang signifikan terhadap Pendapatan Asli Daerah (PAD) Pemerintah Kota Batu. / This paper aims to determine the effect of local tax revenue in the tourism sector on Batu City's Local Revenue (PAD) during the pandemic. The methods used in collecting data in this paper include library research and interviews. The literature study was conducted by collecting and reading regulations on accounting for local revenue (PAD) and local regulations on local taxes in the tourism sector. Meanwhile, interviews were conducted to obtain additional information regarding the impact of the Covid-19 pandemic on the realization of Batu City's Original Revenue. Based on the results of the analysis of the realization of Regional Original Income (PAD) and local taxes in the tourism sector in the Batu City Government Budget Realization Report for Fiscal Years 2015 to 2020, the Realization of Regional Original Income (PAD) and the realization of regional tax revenues in the tourism sector may exceed the budget that has been set. determined, but decreased when compared to the situation before the Covid-19 pandemic. Based on the results of the T-Test, to test the significance of local taxes in the tourism sector on Local Revenue (PAD) of the Batu City Government, it shows that all components of Local Taxes in the tourism sector have a significant influence on Local Government Original Income (PAD) of Batu City Government.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pendapatan Asli Daerah (PAD), Pajak Daerah di Sektor Pariwisata, Realisasi, Regional Original Income (PAD), Regional Taxes in the Tourism Sector, Realization |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 11 Apr 2023 01:51 |
| Last Modified: | 11 Apr 2023 01:51 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1314 |
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