ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (STUDI KASUS DI LIMA KABUPATEN/KOTA DI DAERAH ISTIMEWA YOGYAKARTA TAHUN 2011-2019)

Regional Original Income (PAD) is regional tax revenue, regional levies, separated regional original wealth management, and other income. Hotel and restaurant taxes are included in local taxes. Hotels and restaurants are potential sectors in increasing the effectiveness of hotel and restaurant tax revenues and the results of the analysis of the effectiveness and contributions made by hotels and restaurants can spur economic development in districts/cities in the Special Region of Yogyakarta. The purpose of this study was to determine the effect of the effectiveness of hotel taxes, restaurant taxes, and local taxen on PAD and determine the level of the tax contribution to PAD districts/cities in the Special Region of Yogyakarta. This research was conducted on all hotel tax and restaurant tax data in five regencies/cities in the Special Region of Yogyakarta which includes all types of hotels and restaurants as stipulated in Law Number 28 of 2009 concerning Regional Taxes and Regional Levies for the 2011-2019 period. This research includes descriptive research that uses a quantitative approach. The results showed that the effectiveness of the hotel tax and the effectiveness of the restaurant tax had no significant effect. The effectiveness of the local tax has negatif significant effect on the local revenue (PAD) of districts/cities in the Special Region of Yogyakarta from 2011 to 2019. The highest level of effectiveness of hotel taxes occurred in 2021 in Bantul Regency at 658.70% and the lowest in 2015 was in Bantul Regency at 12.68%. In the restaurant tax, the highest level of effectiveness occurred in 2012 in Bantul Regency at 225.99% and the lowest in 2015 in Sleman Regency at 88.12%. Overall tax contributions from 2011 to 2019 contributed equally to PA