ANALISIS EFEKTIVITAS, KONTRIBUSI, DAN STRATEGI OPTIMALISASI PAJAK RESTORAN DAN PAJAK HOTEL DALAM MENDUKUNG KEBERLANJUTAN PENDAPATAN ASLI DAERAH KOTA BOGOR

NAZIRA YUNIAR ASRI YANTI, . (2026) ANALISIS EFEKTIVITAS, KONTRIBUSI, DAN STRATEGI OPTIMALISASI PAJAK RESTORAN DAN PAJAK HOTEL DALAM MENDUKUNG KEBERLANJUTAN PENDAPATAN ASLI DAERAH KOTA BOGOR. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas, kontribusi, dan strategi optimalisasi Pajak Restoran dan Pajak Hotel dalam mendukung keberlanjutan Pendapatan Asli Daerah (PAD) Kota Bogor. Penelitian menggunakan metode deskriptif dengan pendekatan kuantitatif yang didukung data kualitatif. Data sekunder diperoleh dari Laporan Keuangan Pemerintah Daerah (LKPD) dan Laporan Kinerja Instansi Pemerintah (LKjIP) Kota Bogor periode 2018–2024, sedangkan data primer diperoleh melalui wawancara dengan Badan Pendapatan Daerah (Bapenda) Kota Bogor, pelaku usaha, dan konsultan pajak. Analisis data dilakukan menggunakan rasio efektivitas, rasio kontribusi, dan analisis SWOT. Hasil penelitian menunjukkan bahwa tingkat efektivitas Pajak Restoran dan Pajak Hotel Kota Bogor termasuk dalam kategori sangat efektif dengan rata-rata masing-masing sebesar 107,24% dan 117,74%. Namun demikian, kontribusi Pajak Restoran terhadap PAD hanya sebesar 13,55% dan termasuk kategori kurang berkontribusi, sedangkan kontribusi Pajak Hotel sebesar 8,03% dan termasuk kategori sangat kurang berkontribusi. Temuan ini menunjukkan bahwa tingginya efektivitas penerimaan pajak tidak selalu diikuti oleh tingginya kontribusi terhadap PAD. Berdasarkan analisis SWOT, strategi optimalisasi yang direkomendasikan meliputi perluasan basis pajak melalui pendataan dan pemutakhiran data wajib pajak, optimalisasi sistem pembayaran dan pengawasan berbasis digital, peningkatan kapasitas sumber daya manusia, penguatan sosialisasi perpajakan, pengembangan pengawasan berbasis risiko, serta penguatan kerja sama antar instansi. Khusus untuk Pajak Hotel, optimalisasi juga dapat didukung melalui pemanfaatan sektor pariwisata dan kegiatan Meeting, Incentive, Convention, and Exhibition (MICE). Implementasi strategi tersebut diharapkan dapat meningkatkan penerimaan dan kontribusi Pajak Restoran serta Pajak Hotel dalam mendukung keberlanjutan Pendapatan Asli Daerah Kota Bogor. Kata Kunci: Pajak Restoran, Pajak Hotel, Efektivitas, Kontribusi, SWOT, Pendapatan Asli Daerah. ***** This study aims to analyze the effectiveness, contribution, and optimization strategies of the Restaurant Tax and Hotel Tax in supporting the sustainability of Bogor City's Regional Original Revenue (PAD). The study employed a descriptive, quantitative approach supported by qualitative data. Secondary data were obtained from the Regional Government Financial Report (LKPD) and the Performance Report of Government Agencies (LKjIP) of Bogor City for the 2018–2024 period, while primary data were obtained through interviews with the Bogor City Regional Revenue Agency (Bapenda), business actors, and tax consultants. Data analysis was conducted using effectiveness and contribution ratios, as well as a SWOT analysis. The results indicate that the effectiveness of Bogor City's Restaurant Tax and Hotel Tax is categorized as very effective, with averages of 107.24% and 117.74%, respectively. However, the Restaurant Tax's contribution to PAD is only 13.55%, considered low, while the Hotel Tax's contribution is 8.03%, considered very low. These findings indicate that high tax revenue effectiveness does not always translate into high contributions to PAD. Based on the SWOT analysis, recommended optimization strategies include expanding the tax base through taxpayer data collection and updating, optimizing digital-based payment and oversight systems, enhancing human resource capacity, strengthening tax outreach, developing risk-based oversight, and strengthening inter-agency cooperation. Specifically for Hotel Tax, optimization can also be supported by leveraging the tourism sector and Meeting, Incentive, Convention, and Exhibition (MICE) activities. The implementation of these strategies is expected to increase revenue and contributions from Restaurant and Hotel Taxes, supporting the sustainability of Bogor City's Original Regional Revenue (PAD). Keywords: Restaurant Tax, Hotel Tax, Effectiveness, Contribution, SWOT, Local Own-Source Revenue (PAD).

Item Type:	Thesis (Sarjana)
Additional Information:	1). Hafifah Nasution, S.E., M.S.Ak; 2). Putri Haryani, S.Tr.Ak., M.Sc.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Nazira Yuniar Asri Yanti .
Date Deposited:	03 Aug 2026 03:28
Last Modified:	03 Aug 2026 03:28
URI:	http://repository.unj.ac.id/id/eprint/67537

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