CD Tesis
Strategi Peningkatan Penerimaan Pajak Hotel, Pajak Restoran Dan Pajak Hiburan Pada Masa Covid-19 Periode 2019–2021 Di Kota Pekanbaru
The decline in local tax revenues, especially hotel and restaurant taxes,
experienced the deepest decline. Hotel taxes, which usually collected Rp. 4 billion in a
month, now only collected Rp. 200 million. The decline also occurred in restaurant taxes.
Restaurant tax, which usually collects IDR 11 billion per month, now only collects IDR 2
billion. The data above shows that there have been some declines in some tax items,
however the Pekanbaru City tax target remains stable in the first two semesters of 2020,
the local taxes collected in the period January to June 8, worth IDR. 198 billion.
Meanwhile, tax revenue at the Pekanbaru Bapenda in the second quarter of 2020 reached
Rp256 billion. Based on data from the Pekanbaru City Regional Revenue Agency
(BAPENDA) the total amount of Pekanbaru City taxes with achievements during 2020 is
537,8 billion. Even though it is still in a Covid condition, Pekanbaru City Tax is still better
than 2018. This study uses a qualitative descriptive method. Data collection techniques
using observation, interviews and documentation using the snowball method as a source
of information on data analysis and triangulation techniques. The results of this study show
that from several sources of existing PAD, the main concern is tax revenue. In this tax
revenue, the realized value achieved increased before the pandemic period, and remained
stable during the pandemic. From this basis, it can be seen that the local tax sector has
quite an influence on Pekanbaru City's PAD even in the Covid-19 situation.
Keywords: SWOT Analysis, Strategy, Local Taxes
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