ANALISIS PENERIMAAN PAJAK HOTEL, RESTORAN, DAN HIBURAN SEBELUM DAN SELAMA PANDEMI COVID-19 DI KABUPATEN MAGETAN

Linda Mutiara Pradana, Moh. Ubaidillah, Heidy Paramitha Devi

Abstract


This study was a qualitative study that aimed to determine the effect of Hotel, Restaurant, and Entertainment Tax Revenues Before and During the Covid-19 Pandemic in Magetan Regency. Tax is a mandatory contribution to the state that is owed by an individual or entity that is coercive in nature based on the law with no direct compensation and is used for the needs of the state for the greatest prosperity of the people. The data collection method in this study used interview, observation, and secondary data collection techniques. The interview technique was carried out in an unstructured manner using interview guidelines. The data analysis technique was descriptive quantitative. The results of this study indicate that hotel, restaurant, and entertainment tax revenues before the Covid-19 pandemic in Magetan Regency, namely in 2018-2019 period. It experienced a significant increase and a very significant decrease from 2019-2020 period. This is due to the spread of the Corona Virus or Covid-19. The government has set a PSBB policy, namely limiting community activities outside the home which affects hotel, restaurant and entertainment tax revenues before the Covid-19 pandemic in Magetan Regency Keywords: Hotel Tax Revenue, Restaurant Tax, Entertainment Tax, Covid-19 Pandemic

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