PERAN PAJAK HOTEL DAN PAJAK RESTORAN SEBAGAI SUMBER UTAMA PENDAPATAN ASLI DAERAH KOTA JAMBI

Abstract

Abstrak

Penelitian ini bertujuan untuk menganalisis efektivitas Pajak Hotel, dan Pajak Restoran, serta menganalisis kontribusi kedua Pajak Hotel dan Pajak Restoran Kota Jambi periode 2012–2024. Penelitian menggunakan metode deskriptif kuantitatif dengan data sekunder yang diperoleh dari Badan Pengelola Pajak dan Retribusi Daerah (BPPRD) Kota Jambi. Hasil penelitian menunjukkan bahwa tingkat efektivitas rata-rata Pajak Hotel mencapai 95,19% dan Pajak Restoran sebesar 99,21%, sehingga keduanya termasuk dalam kategori efektif. Namun, rata-rata kontribusi Pajak Hotel terhadap PAD hanya sebesar 3,77% dan Pajak Restoran sebesar 9,57%, yang masih tergolong sangat kurang. Temuan ini menunjukkan bahwa meskipun kinerja pemungutan Pajak Hotel dan Pajak Restoran telah efektif, kontribusinya terhadap PAD Kota Jambi masih belum optimal. Oleh karena itu, diperlukan peningkatan pengawasan, kepatuhan wajib pajak, pemutakhiran basis data, dan optimalisasi sistem pemungutan untuk meningkatkan penerimaan pajak daerah.

Kata Kunci: Pendapatan Asli Daerah, Pajak Hotel, Pajak Restoran, Efektivitas, Kontribusi.

Abstract

This study aims to analyze the effectiveness of Hotel Tax and Restaurant Tax, as well as to examine the contribution of both taxes to the Local Own-Source Revenue (PAD) of Jambi City during the 2012–2024 period. The research employs a quantitative descriptive method using secondary data obtained from the Regional Tax and Retribution Management Agency (BPPRD) of Jambi City. The results indicate that the average effectiveness level of Hotel Tax reached 95.19%, while Restaurant Tax achieved 99.21%, placing both taxes in the effective category. However, the average contribution of Hotel Tax to PAD was only 3.77%, and Restaurant Tax contributed 9.57%, both of which are categorized as very low. These findings suggest that although the collection performance of Hotel Tax and Restaurant Tax has been effective, their contribution to Jambi City's PAD remains suboptimal. Therefore, greater efforts are needed to enhance supervision, improve taxpayer compliance, update the tax database, and optimize the tax collection system in order to increase regional tax revenue.

Keywords: Local_Own-Source_Revenue, Hotel_Tax, Restaurant_Tax, Effectiveness, Contribution.