ANALISIS EFEKTIVITAS, EFISIENSI DAN KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN TEGAL PADA TAHUN 2016 - 2020

This research aims to analyze the level of effectiveness, efficiency, and contribution of Hotel Tax and Restaurant Tax to Local Original Income in Tegal Regency in 2016-2020 as well as find out the strategies carried out by the Tegal Regency Government in increasing PAD through Hotel Tax and Restaurant Tax. The object used in this study is the Tegal Regency Regional Revenue Management Agency using target data, realization and cost of collection of Hotel Tax, Restaurant Tax and Tegal Regency Original Income in 2016-2020. The method used is quantitative descriptive with primary data types, namely pad revenue realization and target data, hotel tax and restaurant tax as well as hotel tax collection data and restaurant tax in Tegal Regency for the period 2016-2020 and secondary data, namely data obtained from the official website of BPS Tegal Regency and DISPORAPAR Central Java. The results showed that tegal regency's hotel tax effectiveness ratio for 2016-2020 was generally within the effective criteria with a percentage of 91.91% and the restaurant tax effectiveness ratio was within the highly effective criteria with an average percentage of 136.18%. Meanwhile, the average hotel tax efficiency ratio and restaurant tax in 2016-2020 fall under the criteria of very efficient with a hotel tax percentage of 4.9% and a restaurant tax of 4.7%. However, the ratio of hotel tax contributions and restaurant taxes in 2016-2020 is still very lacking. Overall, the hotel tax contribution only reached 0.13% and the restaurant tax contribution only reached 1.07%. Tegal Regency Governmenthasa strategy to increase PAD throughhotel taxes and restaurant taxes by optimizing intensification and expansion, attracting new taxpayers through data collection and registration, using information systems, doing socialization, improving coordination, human resources and cooperation, implementing online tax services.