Analisis Efektivitas Pajak Hotel dan Pajak Reklame serta Kontribusinya dalam Meningkatkan Pendapatan Asli Daerah (PAD) Kota Kendari

Abstract

This research was conducted to determine whether hotel tax and advertisement tax in Kendari City are effective in increasing Regional Original Income (PAD). This study used a quantitative descriptive method by collecting data through research instruments and statistical analysis to test hypotheses. The data used came from the realization report of Kendari City's APBD from 2018-2021 and documents on the realization report of PAD, hotel tax, and advertisement tax from the Kendari City government. The results showed that hotel tax and advertisement tax in Kendari City were quite effective, with an average tax effectiveness percentage exceeding 100%. Hotel tax contributed more than advertisement tax in increasing PAD, with an average contribution percentage of 5.15% and 1.20% from 2018 to 2021. However, the contribution of advertisement tax was still less significant as its contribution percentage ranged from 1%-2%. There was also an increasing trend in tax during the research period. Therefore, the Kendari City Regional Revenue Agency can increase tax collection by maximizing tax incentives and extensions. Taxpayers are also expected to increase awareness and literacy in paying taxes.