Efektivitas dan Kontribusi Pajak Hotel terhadap PAD Kota Jayapura; Analisis Periode 2017–2021
Year: 2025
Type: article
Abstract: This study examines the effectiveness and contribution of hotel tax revenue to the Local Own-Source Revenue (PAD) of Jayapura City from 2017 to 2021. The results indicate fluctuations in hotel tax targets and realizations, with tax revenues exceeding targets in several years. Notably, in 2020, hotel tax realization reached 227.78% of the target, influenced by tax incentives and adjustments during the COVID-19 pandemic. The contribution of hotel tax to PAD also varied, peaking at 15.43% in 2020 before declining in 2021. These findings suggest that hotel tax management in Jayapura City is highly effective, although the economic downturn and policy changes have led to inconsistencies in revenue. The study recommends setting more realistic tax targets, strengthening digital tax collection systems, and periodically evaluating fiscal policies to sustain stable revenue generation.
Institution: Cenderawasih University
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4412367129