Bale, Jenifer Ratu Rika (2023) Upaya Badan Pendapatan Daerah Kabupaten Sumba Timur dalam Meningkatkan Penerimaan Pajak Hotel di Masa Pandemi Covid-19. Diploma thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.
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Abstract
This study aims to find out about hotel taxes in the East Sumba district, and theefforts of the East Sumba Regency Regional Revenue Agency in increasing thehotel tax revenue target during the Covid-19 pandemic. The type of researchmethod used is descriptive qualitative, with data collection techniques carried outin two ways, namely observation and interviews. in depth, regarding the efforts ofregional revenue agencies in increasing regional taxes and fees during the covid 19pandemic. The second is data reduction where the data collected throughinterviews will be sorted based on important things based on the focus of thisresearch to get the appropriate results. The third, namely the presentation of data isa brief description of the results of interviews and personal analysis conducted. Thefourth is conclusion and verification or drawing conclusions from the overall resultsof the research conducted in determining the efforts of the East Sumba DistrictRevenue Agency to Increase Hotel Taxes during the Covid-19 pandemic. From theresults of this study it can be concluded that the Covid-19 pandemic greatlyimpacted regional income, especially on hotel taxes, where there was a decrease inrevenue from the East Sumba Regency regional revenue service budget related tohotel tax revenue from 2017 to 2020, almost every year it has not achieve the settargets (table 1.2) plus during the covid-19 pandemic, hotel tax revenues in 2020are classified as very low.
Item Type: | Thesis (Diploma) |
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Additional Information: | Jenifer Ratu Rika Bale NIM : 18062000021 |
Uncontrolled Keywords: | Taxes, Local Taxes, Hotel Taxes, Covid-19, East Sumba Bapenda |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
Depositing User: | Gendhis Dwi Aprilia |
Date Deposited: | 27 Mar 2025 02:45 |
Last Modified: | 27 Mar 2025 02:45 |
URI: | https://eprints.unmer.ac.id/id/eprint/4673 |
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