Analisis Pengaruh Pandemi Covid-19 Terhadap Pendapatan Pajak Hotel dan Restoran di Kabupaten Sleman

NUGROHO, MUHAMMAD BAGUS (2022) Analisis Pengaruh Pandemi Covid-19 Terhadap Pendapatan Pajak Hotel dan Restoran di Kabupaten Sleman. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Pandemi Covid-19 di tahun 2020 tidak hanya berdampak pada kesehatan, pandemi ini juga berdampak pada sektor pertumbuhan ekonomi di Indonesia. Pengaruh dari pandemi ini mengakibatkan pendapatan negara maupun daerah tidak sesuai dengan target yang direncanakan. Pandemi ini berdampak besar terhadap penerimaan pajak pusat maupun pajak daerah. Penelitian ini bertujuan untuk (1) Mengetahui mekanisme pemungutan pajak hotel dan restoran di Kabupaten Sleman pada masa pandemi Covid-19. (2) Mengetahui penerimaan pendapatan pajak hotel dan restoran di Kabupaten Sleman pada masa pandemi Covid-19. (3) Mengetahui peran yang dilakukan oleh pemerintah Kabupaten Sleman untuk menangani penerimaan pendapatan pajak hotel dan restoran pada masa pandemi Covid-19. Penelitian ini menggunakan metode pendekatan kepustakaan, dokumentasi, dan wawancara. Pendekatan ini digunakan untuk mengumpulkan data yang berkaitan dengan objek penelitian. Kesimpulan dari penelitian ini adalah sebagai berikut mekanisme pemungutan pajak hotel dan restoran di Kabupaten Sleman pada masa pandemi Covid-19 dengan sebelum adanya pandemi tidak berbeda secara prosedur maupun pelaksanaannya yaitu menggunakan Official Assessment dan Self-Assessment. Realisasi penerimaan pendapatan pajak hotel dan restoran mengalami penurunan yang signifikan pada tahun 2020. Penurunan ini diakibatkan oleh adanya pandemi Covid-19 yang menyebabkan target penerimaan mengalami penyesuaian. Pemerintah daerah berperan aktif dalam menangani pengaruh pandemi Covid-19 terutama pengaruh terhadap pendapatan pajak hotel dan restoran dengan melakukan beberapa tindakan dan menentukan kebijakan fiskal yang dapat mengatasi penurunan penerimaan pajak hotel dan restoran. / ABSTRACT The Covid-19 pandemic in 2020 will not only have an impact on health, this pandemic will also have an impact on the economic growth sector in Indonesia. The impact of this pandemic has resulted in state and regional income not meeting the planned targets. This pandemic has had a major impact on central and local tax revenues. This study aims to (1) determine the mechanism for collecting hotel and restaurant taxes in Sleman Regency during the Covid-19 pandemic. (2) Knowing the hotel and restaurant tax revenue receipts in Sleman Regency during the Covid-19 pandemic. (3) Knowing the role played by the Sleman Regency government in handling hotel and restaurant tax revenues during the Covid-19 pandemic. This study uses a library approach, documentation, and interviews. This approach is used to collect data related to the object of research. The conclusion of this study is as follows the mechanism for collecting hotel and restaurant taxes in Sleman Regency during the Covid-19 pandemic and before the pandemic did not differ in procedure or implementation, namely using Official Assessment and Self-Assessment. The realization of hotel and restaurant tax revenues experienced a significant decline in 2020. This decline was caused by the Covid-19 pandemic which caused the revenue target to be adjusted. Regional governments play an active role in dealing with the effects of the Covid-19 pandemic, especially the effect on hotel and restaurant tax revenues by taking several actions and determining fiscal policies that can overcome the decline in hotel and restaurant tax revenues.

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