Abstract
Hotel tax is one of the regional taxes as a contributor to the Regional Original Income (PAD) which has the potential to increase in Badng Regency. The purpose of this study was to determine the hotel tax potential and its contribution in the North Kuta District of the PAD in Badung Regency. The hotel taxpayer population is 405 units. The sample is determined by the non probability sampling method with the saturated sample technique. Data collection through documentation studies and interviews. The analysis technique used is the calculation of hotel tax potential and calculation of hotel tax contributions to PAD. Based on the results of the analysis, there are potential hotel taxes that can still be explored. The contribution of the realization of hotel taxes in the North Kuta District to the Badung Regency PAD was 6.13 percent and 8.35 percent of the Badung Regency Regional tax in 2018.
 Keywords: Hotel Tax; Potential; Contribution; Local Original Income.
Highlights
which has the potential to increase in Badng Regency
The sample is determined by the non probability sampling method with the saturated sample technique
The analysis technique used is the calculation of hotel tax potential and calculation of hotel tax contributions
Summary
ABSTRAK Pajak hotel adalah salah satu pajak Daerah sebagai penyumbang Pendapatan Asli Daerah (PAD) yang potensinya semakin bertambah di Kabupaten Badung. Tujuan penelitian ini untuk mengetahui potensi pajak hotel dan kontribusinyadi Kecamatan Kuta Utara terhadap PAD Kabupaten Badung. Populasi wajib pajak hotel berjumlah 405 unit. Sampel ditentukan dengan metode non probability sampling dengan teknik sampel jenuh. Pengumpulan data melalui studi dokumentasi dan wawancara. Teknik analisis yang digunakan adalah perhitungan potensi pajak hotel dan perhitungan kontribusi pajak hotel pada PAD. Berdasarkan hasil analisis, terdapat potensi pajak hotel yang masih dapat digali. Kontribusi realisasi pajak hotel di Kecamatan Kuta Utara terhadap PAD Kabupaten Badung sebesar 6,13 persen dan 8,35 persen dari pajak Daerah Kabupaten Badung tahun 2018. Kata Kunci: Pajak Hotel; Potensi; Kontribusi; Pendapatan Asli Daerah
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