The Potential of Hotel Tax on the Realization of Hotel Tax Revenue in Medan City

Authors

  • Sumardi Adiman University of Pembangunan Panca Budi
  • Miftha Rizkina University of Pembangunan Panca Budi
  • Nur Aliah University of Pembangunan Panca Budi
  • Juana Dewi Maharani University of Pembangunan Panca Budi

Keywords:

: Hotel Tax, Hotel Tax Potential, Hotel Tax Revenue, Hotel Tax Effectiveness

Abstract

The purpose of this study is to determine the potential amount of Hotel Tax actually owned by Medan City and how far the Medan City Government's attention in exploring the existing hotel tax potential and the City Government's attention in increasing hotel taxes for the common welfare. To calculate the potential and effectiveness of hotel tax, several related variables are used, namely the number of rooms, the average room rate, the number of days in a year and the amount of hotel tax rate determined. The results showed that the potential of Hotel Tax is very large, far above the realization value of Hotel Tax revenue. This comparative measurement is reflected in the effectiveness of the Hotel Tax, whose value always decreases from year to year during 2020 - 2022. The results also show that the potential of the existing hotel tax has not been optimally explored and there are several things that need to be corrected regarding the hotel tax in Medan City such as the management system and management of the existing hotels.

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Published

2024-09-01