Kediri city regional tax revenue before and after the Covid-19 pandemic
DOI:
https://doi.org/10.32493/keberlanjutan.v7i1.y2022.p16-24Keywords:
Local Own Source Revenue, Local Taxation, Regional Tax ContributionAbstract
Abstract
Local taxes have a significant contribution to the local government revenue. In 2020, the Covid-19 pandemic decreased the amount of local taxes, resulting in lower local revenue. The social restriction policy disallowed non-essential activities. The research was conducted at the Regional Revenue Service of Kediri City to analyze the tx revenue sourcing from local taxes before and after the pandemic at the Regional Financial and Asset Management of Kediri City from 2016-2020. This descriptive qualitative study regarded secondary data and four local tax objects to be analyzed; advertisement tax, restaurant tax, and hotel tax. The results of this study indicated taxes and temporary restaurant taxes. Meanwhile, the contributions of hotel taxes and entertainment taxes were decreased. In general, local taxes in Kediri City decreased during the pandemic
Abstrak
Pajak daerah termasuk bagian dari pendapatan asli daerah. Pada tahun 2020 adanya pandemi Covid-19 membuat pajak daerah menurun yang berakibat menurunnya pendapatan asli daerah, hal tersebut dikarenakan adanya pembatasan sosial oleh pemerintah sehingga tidak diperbolehkan melakukan aktivitas yang tidak penting Di luar Rumah .Tujuan penelitian ini ialah untuk mengetahui tingkat kontribusi pendapatan daerah periode sebelum dan sesudah adanya pandemi pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Kediri Tahun 2016-2020. Objek penelitian adalah Dinas Pendapatan Daerah Kota Kediri. Metode penelitian yang dipakai yakni kualitatif dengan pendekatan deskriptif. Data yang dipergunakan pada penelitian ini ialah data sekunder. Pada penelitian ini menggunakan empat objek pajak daerah untuk dianalisis, yaitu pajak reklame, pajak hiburan, pajak restoran, dan pajak hotel. Penelitian ini menemukan bahwa terdapat dua objek pajak yang mengalami peningkatan kontribusi yaitu pajak reklame dan pajak restoran. Sementara, pajak hotel dan pajak hiburan mengalami penurunan kontribusi. Secara umum pajak daerah di Kota Kediri menurun di masa pandemi. Akan tetapi, kontribusi pajak yang paling besar selama masa pandemi ini adalah kontribusi pajak reklame dan restoran dibandingkan dengan yang lainnya
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