DAMPAK COVID-19 TERHADAP TARGET DAN REALISASI PENERIMAAN PAJAK HOTEL DAN RESTORAN DI PEMERINTAH KOTA TANGERANG SELATAN

Authors

  • Lestari Adhi Widyowati Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
  • Sri Setianingsih Institut Teknologi dan Bisnis Ahmad Dahan Jakarta
  • Nurwati Nurwati Institut Teknologi dan Bisnis Ahmad Dahan Jakarta

DOI:

https://doi.org/10.30595/raar.v2i1.12826

Keywords:

Covid-19, hotel tax, restaurant tax

Abstract

BSTRACT

This study analyzes the impact of Covid-19 on the target and realization of hotel and restaurant taxes in the South Tangerang City Government. Data collection techniques used in this study consisted of primary and secondary data. The data analysis technique used in this study is quantitative descriptive analysis which includes the impact of Covid-19 on the target and realization of hotel and restaurant tax revenues in South Tangerang City. The results of this study indicate that Covid-19 has a negative impact on the target and realization of hotel and restaurant tax revenues in the South Tangerang City Government.

 

Kata kunci: Covid-19, hotel tax, restaurant tax

 

ABTRAK

Penelitian ini menganalisis dampak Covid-19 terhadap target dan realisasi pajak hotel dan restoran di Pemerintah Kota Tangerang Selatan. Teknik pengumpulan data yang digunakan dalam penelitian ini terdiri dari data primer dan sekunder. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis deskriptif kuantitatif yang meliputi  dampak Covid-19 terhadap target dan realisasi penerimaan pajak hotel dan restoran di Kota Tangerang Selatan. Hasil Penelitian ini menunjukkan bahwa Covid-19 berdampak negatif terhadap target dan realiasasi penerimaan pajak hotel dan restoran di Pemerintah Kota Tangerang Selatan.

 

Kata kunci: Covid-19, pajak hotel,pajak restoran

Author Biographies

Lestari Adhi Widyowati, Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Accounting Department

Sri Setianingsih, Institut Teknologi dan Bisnis Ahmad Dahan Jakarta

Accounting Department

Nurwati Nurwati, Institut Teknologi dan Bisnis Ahmad Dahan Jakarta

Accounting Department

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Published

2022-02-15

Issue

Vol. 2 No. 1 (2022): Review of Applied Accounting Research (RAAR) - February

Section

Articles

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