ANALYSIS OF THE IMPACT OF HOTEL TAX, RESTAURANT TAX, AND PBB-P2 ON THE ORIGINAL REGIONAL REVENUE OF PURWOREJO REGENCY
DOI:
https://doi.org/10.61402/sajmr.v3i3.412Keywords:
hotel tax, restaurant tax, land of building tax, local own revenueAbstract
Original Regional Income is regional income obtained from regional taxes, regional levies, results from the management of separated regional assets, and other legitimate regional income in accordance with statutory regulations. Purworejo Regency's Original Regional Income in 2019 experienced a decline in income and failed to reach the predetermined target. In 2022, regional tax revenues will also decrease, but on the other hand, regional tax revenues from 2018 to 2022 always exceed the targets that have been determined as appropriate.
The data analysis method used in this research is descriptive and quantitative. This research also uses multiple linear analysis methods to determine the effect of hotel tax, restaurant tax, urban and rural property tax on Regional Original Income.
The research results show that Hotel Tax has an effect on PAD. Meanwhile, the restaurant tax has an effect on PAD because of the consumptive attitude of the people of Central Java and PBB-P2 also has an effect on PAD because payments are not only made through banks, but also at shops that collaborate with the government. So, it is clear that the limitations of the research are only based on the three types of taxes that apply in Central Java, especially in Purworejo Regency.
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