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Result and Discussion A. Research Data Description 1. Data Overview
Result and Discussion A. Research Data Description 1. Data Overview
CHAPTER IV
1. Data Overview
This research aimed to investigate how hotel tax, restaurant tax, and
Banyumas Regency, and the data analyzed were obtained from the
The study focused on categorizing and examining the data concerning the
Based on Table 4.1, it can be seen that the target set for the hotel tax
Therefore, it can also be seen that the realization of hotel tax revenue in
Banyumas Regency almost each year can exceed the target set by the
Banyumas Regency Government except in 2014 that can only reach 95%
set increasing targets for restaurant tax revenue each year. The targets
in Banyumas Regency has almost exceeded the set targets each year,
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except for 2014 and 2015 when the targets were not yet surpassed. The
increasing targets for entertainment tax revenue each year. The targets
Regency has almost exceeded the set targets each year, except for 2015
when it reached only 96% of the target, as well as 2020 and 2021 due to
2. Descriptive Analysis
2022. The independent variables taken into account for this analysis are
hotel tax, restaurant tax, and entertainment tax, while the dependent
The main focus of this research is on analyzing the Hotel Tax (HT) as
Restaurant Tax (RT). The table indicates that RT had a minimum value of
13,336,521,390.
B. Data Analysis
1. Contribution Analysis
can be made from local tax revenues to Local Own-Source Revenue, hence
The contribution of hotel tax, restaurant tax and entertainment tax to the
a) Hotel Tax
1. Year 2013
3.814.325.446
X100 = 1.24%
308.349.434.320
2. Year 2014
4.772.100.218
X100 = 1.10%
435.597.688.640
3. Year 2015
6.025.201.413
X100 = 1.20%
502.074.910.410
4. Year 2016
6.857.509.261
X100 = 1.27%
541.418.386.910
5. Year 2017
7.708.131.245
X100 = 1.24%
619.701.627.380
6. Year 2018
10.387.206.836
X100 = 1.70%
612.541.203.176
7. Year 2019
10.494.345.926
X100 = 1.61%
651.082.873.607
8. Year 2020
2.737.892.676
X100 = 0.41%
664.197.221.772
9. Year 2021
6.661.447.114
X100 = 0.88%
752.738.956.015
10. Year 2022
11.691.202.409
X100 = 1.46%
799.664.109.068
Based on the data presented in Table 4.5, it is clear that the hotel tax
tax to the revenue was 1.24% in 2013, which then decreased to 1.10%
contribution of hotel tax rose to 1.46% from the previous year's 0.88%.
b) Restaurant Tax
1. Year 2013
1.881.900.698
X100 = 0.61%
308.349.434.320
2. Year 2014
2.251.463.454
X100 = 0.52%
435.597.688.640
57
3. Year 2015
3.562.399.541
X100 = 0.71%
502.074.910.410
4. Year 2016
7.430.280.178
X100 = 1.37%
541.418.386.910
5. Year 2017
13.247.370.569
X100 = 2.14%
619.701.627.380
6. Year 2018
17.558.191.752
X100 = 2.87%
612.541.203.176
7. Year 2019
23.978.602.288
X100 = 3.68%
651.082.873.607
8. Year 2020
13.539.859.567
X100 = 2.04%
664.197.221.772
9. Year 2021
19.573.620.505
X100 = 2.60%
752.738.956.015
10. Year 2022
30.341.525.352
X100 = 3.79%
799.664.109.068
the restaurant tax had a relatively lower contribution to the local own-
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the restaurant tax contributed 0.61% to the revenue, and it reached its
of the restaurant tax reached its highest to 3.79% from the previous
c) Entertainment Tax
1. Year 2013
1.380.340.403
X100 = 0.45%
308.349.434.320
2. Year 2014
1.542.861.130
X100 = 0.35%
435.597.688.640
3. Year 2015
1.637.881.567
X100 = 0.33%
502.074.910.410
4. Year 2016
1.933.326.583
X100 = 0.36%
541.418.386.910
5. Year 2017
3.834.450.766
X100 = 0.62%
619.701.627.380
6. Year 2018
5.471.811.499
X100 = 0.89%
612.541.203.176
7. Year 2019
5.786.016.513
X100 = 0.89%
651.082.873.607
8. Year 2020
1.548.035.044
X100 = 0.23%
664.197.221.772
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9. Year 2021
663.337.982
X100 = 0.09%
752.738.956.015
10. Year 2022
3.745.164.050
X100 = 0.47%
799.664.109.068
Among these taxes, the restaurant tax has the highest average
contribution.
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2. Growth Analysis
𝑋𝑡 − 𝑋(𝑡 − 1)
𝐺𝑋 = 𝑥 100%
𝑋(𝑡 − 1)
Description :
a. Hotel Tax
1. Year 2014
4.772.100.218
− 100% = 25.11%
3.814.325.446
2. Year 2015
6.025.201.413
− 100% = 26.26%
4.772.100.218
3. Year 2016
6.857.509.261
− 100% = 13.81%
6.025.201.413
4. Year 2017
7.708.131.245
− 100% = 12.40%
6.857.509.261
5. Year 2018
10.387.206.836
− 100% = 34.76%
7.708.131.245
6. Year 2019
10.494.345.926
− 100% = 1.03%
10.387.206.836
62
7. Year 2020
2.737.892.676
− 100% = −73.91%
10.494.345.926
8. Year 2021
6.661.447.114
− 100% = 143.31%
2.737.892.676
9. Year 2022
11.691.202.409
− 100% = 75.51%
6.661.447.114
This increasing trend in hotel tax revenues aligns with the overall
period.
b. Restaurant Tax
1. Year 2014
2.251.463.454
− 100% = 19.64%
1.881.900.698
63
2. Year 2015
3.562.399.541
− 100% = 58.23%
2.251.463.454
3. Year 2016
7.430.280.178
− 100% = 108.58%
3.562.399.541
4. Year 2017
13.247.370.569
− 100% = 78.29%
7.430.280.178
5. Year 2018
17.558.191.752
− 100% = 32.54%
13.247.370.569
6. Year 2019
23.978.602.288
− 100% = 36.57%
17.558.191.752
7. Year 2020
13.539.859.567
− 100% = −43.53%
23.978.602.288
8. Year 2021
19.573.620.505
− 100% = 44.56%
13.539.859.567
9. Year 2022
30.341.525.352
− 100% = 43.32%
19.573.620.505
c. Entertainment Tax
1. Year 2014
1.542.861.130
− 100% = 11.77%
1.380.340.403
2. Year 2015
1.637.881.567
− 100% = 6.16%
1.542.861.130
3. Year 2016
1.933.326.583
− 100% = 18.04%
1.637.881.567
4. Year 2017
3.834.450.766
− 100% = 98.33%
1.933.326.583
5. Year 2018
5.471.811.499
− 100% = 42.70%
3.834.450.766
6. Year 2019
5.786.016.513
− 100% = 5.74%
5.471.811.499
7. Year 2020
1.548.035.044
− 100% = −73.25%
5.786.016.513
8. Year 2021
663.337.982
− 100% = −57.15%
1.548.035.044
9. Year 2022
3.745.164.050
− 100% = 464.59%
663.337.982
rates of hotel tax, restaurant tax and entertainment tax from 2013
average growth rate, while the hotel tax demonstrates the lowest
2. Projection Analysis
periodic data, the most appropriate line is the one that minimizes
the sum of squares of the differences between the data points and
(Gheta, 2020):
𝑌 = 𝑎 + 𝑏𝑋
a. Hotel Tax
a= 14.229.872.509
b= 246.273.827
2023 = 16.938.884.603
16.938.884.603.
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b. Restaurant Tax
a= 26.673.042.781
b= 1.458.287.300
2023 = 42.714.203.077
42.714.203.077.
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c. Entertainment Tax
Year Entertainment X XY X2
Tax (Y)
2013 1.380.340.403 -9 -12.423.063.627 81
2014 1.542.861.120 -7 -10.800.027.840 49
2015 1.637.881.567 -5 -8.189.407.835 25
2016 1.933.326.583 -3 -5.799.979.749 9
2017 3.834.450.766 -1 -3.834.450.766 1
2018 5.471.811.499 1 5.471.811.499 1
2019 5.786.016.513 3 17.358.049.539 9
2020 1.548.035.044 5 7.740.175.220 25
2021 663.337.982 7 4.643.365.874 49
2022 3.745.164.050 9 33.706.476.450 81
Total 27.543.225.527 27.872.948.765 330
Source : Processed Data (2023)
a= 5.508.645.105
b= 84.463.481
2023= 6.437.743.398
6.437.743.398
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Tax, Entertainment Tax, and Parking Tax. These taxes are paid
parking areas.
a= 81.983.902.941
b= 8.170.245.304
be:
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Year Y X
2024 188.197.091.893 13
2025 204.537.582.501 15
2026 220.878.073.109 17
2027 237.218.563.717 19
2028 253.559.054.325 21
Source : Processed Data (2023)
following year.
C. Discussion
as very low, which aligns with the accepted hypothesis (H1a) based
1991.
hotel stays.
pandemic.
very low, which aligns with the accepted hypothesis (H1b) based on
1991.
occupancy.
pandemic.
very low, which aligns with the accepted hypothesis (H1c) based on
1991.
showed relative increases each year during this period, ranging from
4. Tax Projection
16.938.884.603.
42.714.203.077
is 6.437.743.398.
entertainment tax, and parking tax are consolidated and merged into
projection in this period indicates that the revenue from PBJT will
current legal framework, while for the period 2024 to 2028, a new
CHAPTER V
CONCLUSION
A. Conclusion
4) After the enactment of Law article 1 in 2022, there has been a noticeable
table 4.16. This analysis strongly suggests a high probability that the
the consolidation of hotel tax with other taxes, namely restaurant tax,
5) After the enactment of Law article 1 in 2022, there has been a noticeable
taxes, namely restaurant tax, entertainment tax, parking tax, and road
lighting tax.
6) After the enactment of Law article 1 in 2022, there has been a noticeable
services tax (PBJT) in table 4.16. This analysis strongly suggests a high
taxes, namely restaurant tax, entertainment tax, parking tax, and road
lighting tax.
B. Implication
1. Theoritical Implications
2. Practical Implications
This study offers valuable insights and information for the Local
1. Research Limitations
2. Suggestions