Analisis Potensi Pajak Hotel Terhadap Realisasi Penerimaan Pajak Hotel Berbintang di Surabaya

Abstract

Pajak hotel dikenakan terhadap fasilitas penyedia jasa penginapan atau peristirahatan termasuk jasa terkait lainnya dengan dipungut bayaran, yang  mencakup juga motel, losmen, gubuk pariwisata, wisma pariwisata, pesanggrahan, rumah penginapan dan sejenisnya,serta rumah kos dengan jumlah kamar lebih dari 10 (sepuluh). Penelitian ini dilakukan untuk mengetahui seberapa besar potensi pajak hotel di kota Surabaya dan melihat efektivitas pemungutan. Penelitian dilakukan terhadap 37 hotel berbintang di kota Surabaya untuk tahun 2010-2011. Analisis dilakukan secara deskriptif dilanjutkan dengan uji- t berpasangan. Data menunjukkan bahwa potensi pajak hotel di kota Surabaya tahun 2010 sebesar Rp 108.9 miliar dan tahun 2011 sebesar Rp 120.5 miliar. Hasil analisis menunjukkan bahwa pemungutan pajak hotel di kotaSurabaya belum efektif karena terdapat perbedaan yang signifikan antara potensi dan realisasinya.

The hotel tax is levied on the facilities or resort lodging services providers, which include motels, inns, cabins tourism, tourism guest house, guest house, lodging houses and the like, as well asa boarding house with the number of room more than 10 (ten). This research was conducted to know how potential is the hotel tax in Surabaya  and to see its tax collection’s effectiveness. The research was conducted on 37 five-star hotels in Surabaya for the year 2010-2011. The descriptive analysis was done first then followed by paired t-test. The results indicated that the potential hotel tax in Surabaya in 2010 amounted to Rp108.9 billion and in 2011 amounted to Rp120.5 billion. The analysis showed that tax collected in Surabaya was not been effective because there was significant difference between the potential and the realization.