51

CHAPTER IV

RESULT AND DISCUSSION

B. Research Data Description

1. Data Overview

This research aimed to investigate how hotel tax, restaurant tax, and

entertainment tax contribute to the local own-source revenue of Banyumas

Regency. It was conducted at the Local Revenue Service Office of

Banyumas Regency, and the data analyzed were obtained from the

Realization of Local Own-Source Revenue reports provided by the office.

The study focused on categorizing and examining the data concerning the

target and actual revenue generated from these taxes in Banyumas

Regency from 2013 to 2022.

Table 4.1 Hotel Tax

Year Target (IDR) Realization (IDR) Effectiveness

2013 2.610.000.000 3.814.325.446 146%
2014 5.000.000.000 4.772.100.218 95%
2015 5.500.000.000 6.025.201.413 110%
2016 6.000.000.000 6.857.509.261 114%
2017 7.400.000.000 7.708.131.245 104%
2018 10.000.000.000 10.387.206.836 104%
2019 11.500.000.000 10.494.345.926 91%
2020 7.247.902.663 2.737.892.676 38%
2021 5.000.000.000 6.661.447.114 133%
2022 11.500.000.000 11.691.202.409 102%
Source : Processed Data (2023)

Based on Table 4.1, it can be seen that the target set for the hotel tax

by the Banyumas Regency Government is increasing every year, starting

 51

CHAPTER IV

RESULT AND DISCUSSION

B. Research Data Description

1. Data Overview

This research aimed to investigate how hotel tax, restaurant tax, and

entertainment tax contribute to the local own-source revenue of Banyumas

Regency. It was conducted at the Local Revenue Service Office of

Banyumas Regency, and the data analyzed were obtained from the

Realization of Local Own-Source Revenue reports provided by the office.

The study focused on categorizing and examining the data concerning the

target and actual revenue generated from these taxes in Banyumas

Regency from 2013 to 2022.

Table 4.1 Hotel Tax

Year Target (IDR) Realization (IDR) Effectiveness

2013 2.610.000.000 3.814.325.446 146%
2014 5.000.000.000 4.772.100.218 95%
2015 5.500.000.000 6.025.201.413 110%
2016 6.000.000.000 6.857.509.261 114%
2017 7.400.000.000 7.708.131.245 104%
2018 10.000.000.000 10.387.206.836 104%
2019 11.500.000.000 10.494.345.926 91%
2020 7.247.902.663 2.737.892.676 38%
2021 5.000.000.000 6.661.447.114 133%
2022 11.500.000.000 11.691.202.409 102%
Source : Processed Data (2023)

Based on Table 4.1, it can be seen that the target set for the hotel tax

by the Banyumas Regency Government is increasing every year, starting

 52

from 2013 IDR 2.610.00.000 to IDR 5.000.000.000 in 2014, then

decreasing in 2020 to IDR 7.247.902.663 and still decrease in 2021 to IDR

5.000.000.000 and increasing again to IDR 11.500.000.000 in 2022.

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%

from target, in 2019 and 2020 due to the Covid-19 Pandemic.

Table 5.2 Restaurant Tax

Year Target (IDR) Realization (IDR) Effectiveness

2013 1.550.000.000 1.881.900.698 121%
2014 4.000.000.000 2.251.463.454 56%
2015 4.000.000.000 3.562.399.541 89%
2016 4.500.000.000 7.430.280.178 165%
2017 8.500.000.000 13.247.370.569 156%
2018 15.000.000.000 17.558.191.752 117%
2019 20.500.000.000 23.978.602.288 117%
2020 13.000.000.000 13.539.859.567 104%
2021 20.000.000.000 19.573.620.505 98%
2022 65.166.838.975 30.341.525.352 47%
Source : Processed Data (2023)

Based on Table 4.2, Banyumas Regency Government has consistently

set increasing targets for restaurant tax revenue each year. The targets

started at IDR 1,550,000,000 in 2013 and reached IDR 4,000,000,000 in

2014, continuing to increase annually. However, there was a decrease in

2020 with a target of IDR 13,000,000,000, followed by an increase to IDR

20,000,000,000 in 2021. The target further increased in 2022 to IDR

65,166,838,975. It is evident that the realization of restaurant tax revenue

in Banyumas Regency has almost exceeded the set targets each year,
 53

except for 2014 and 2015 when the targets were not yet surpassed. The

exceptional performance in 2021 and 2022 can be attributed to the impact

of the post-Covid-19 pandemic situation

.Table 6.3 Entertainment Tax

Year Target (IDR) Realization (IDR) Effectiveness

2013 900.000.000 1.380.340.403 153%
2014 1.500.000.000 1.542.861.120 103%
2015 1.700.000.000 1.637.881.567 96%
2016 1.700.000.000 1.933.326.583 114%
2017 3.400.000.000 3.834.450.766 113%
2018 5.200.000.000 5.471.811.499 105%
2019 5.700.000.000 5.786.016.513 102%
2020 1.703.915.475 1.548.035.044 91%
2021 7.300.000.000 663.337.982 9%
2022 3.305.132.025 3.745.164.050 113%
Source : Processed Data (2023)

Based on Table 4.3, The Banyumas Regency Government has set

increasing targets for entertainment tax revenue each year. The targets

started at IDR 900,000,000 in 2013 and reached IDR 5,700,000,000 in

2019. However, there was a decrease in 2020 with a target of IDR

1,703,915,475, followed by an increase to IDR 7,300,000,000 in 2021. It

is evident that the realization of entertainment tax revenue in Banyumas

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

the impact of the Covid-19 pandemic.

 54

2. Descriptive Analysis

Descriptive analysis is used to summarize the data collected from

various variables used in a research study. It involves calculating

measurements such as the maximum, minimum, and average values of the

variables. In this particular study, the focus is on analyzing the Realization

of the Local Own-Source Revenue of Banyumas Regency from 2013 to

2022. The independent variables taken into account for this analysis are

hotel tax, restaurant tax, and entertainment tax, while the dependent

variable is the local own-source revenue.

Table 7.4 Descriptive Analysis

Variable N Min Max Mean
HT 10 2.737.892.676 11.691.202.409 7.114.936.254
RT 10 1.881.900.698 30.341.525.352 13.336.521.390
ET 10 663.337.982 5.786.016.513 2.754.322.553
LOSR 10 308.349.434.320 799.664.109.068 588.736.641.130
Source : Processed Data (2023)

The main focus of this research is on analyzing the Hotel Tax (HT) as

the primary factor. By referring to Table 4.4, it can be observed that HT

recorded a minimum value of IDR 2,737,892,676 in 2020, while its highest

value was IDR 11,691,202,409 in 2022. On average, the HT remained at

around IDR 7,114,936,254 between the years 2013 and 2022.

Another independent variable examined in the study is the

Restaurant Tax (RT). The table indicates that RT had a minimum value of

IDR 1,881,900,698 in 2013 and reached its peak at IDR 30,341,525,352 in

 55

2022. The average value of RT from 2013 to 2022 was IDR

13,336,521,390.

The third independent variable analyzed in this study is the

Entertainment Tax (ET). Based on the data, ET had a minimum value of

IDR 663,337,892 in 2021, while its maximum value of IDR 5,786,016,513

was observed in 2019. On average, ET maintained a value of IDR

2,754,322,553 between 2013 and 2022.

The dependent variable investigated in this study is the Local Own-

Source Revenue (LOSR). According to Table 4.4, LOSR had a minimum

value of IDR 308,349,434,320 in 2013, and it reached its highest value of

IDR 799,664,109,068 in 2022. On average, LOSR had a value of IDR

696,044,872,728 between 2013 and 2022.

C. Data Analysis

1. Contribution Analysis

Contribution analysis is used to determine how much of a contribution

can be made from local tax revenues to Local Own-Source Revenue, hence

the comparison between the realization of local tax revenues to Local

Own-Source Revenue using the contribution formula (Mahmudi, 2019). The

formula for calculating the contribution is as follows:

𝑅𝑒𝑎𝑙𝑖𝑧𝑎𝑡𝑖𝑜𝑛 𝑜𝑓 𝑇𝑎𝑥 𝑅𝑒𝑣𝑒𝑛𝑢𝑒

𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 = 𝑋 100%
𝑅𝑒𝑎𝑙𝑖𝑧𝑎𝑡𝑖𝑜𝑛 𝑜𝑓 𝐿𝑜𝑐𝑎𝑙 𝑂𝑤𝑛 𝑆𝑜𝑢𝑟𝑐𝑒 𝑅𝑒𝑣𝑒𝑛𝑢𝑒
 56

The contribution of hotel tax, restaurant tax and entertainment tax to the

local own-source revenue of Banyumas Regency between 2013 and 2022

has been computed as below :

a) Hotel Tax

Table 8.5 Hotel Tax Contribution

Year Target (IDR) LOSR (IDR) Contribution
2013 3814.325.446 308.349.434.320 1.24%
2014 4.772.100.218 435.597.688.640 1.10%
2015 6.025.201.413 502.074.910.410 1.20%
2016 6.857.509.261 541.418.486.910 1.27%
2017 7.708.131.245 619.701.627.380 1.24%
2018 10.387.206.836 612.541.203.176 1.70%
2019 10.494.345.926 651.082.873.607 1.61%
2020 2.737.892.676 664.197.221.772 0.41%
2021 6.661.446.114 752.738.956.015 0.88%
2022 11.691.202.409 799.664.109.068 1.46%
Source : Processed Data (2023)

Based on the data presented in Table 4.5, it is clear that the hotel tax

made a relatively lower contribution to the local own-source revenue of

Banyumas Regency between 2013 and 2022. The contribution of hotel

tax to the revenue was 1.24% in 2013, which then decreased to 1.10%

in 2014. It experienced a slight increase to 1.20% in 2015 and reached

a higher contribution of 1.24% in 2017. The contribution then increased

to at its highest contribution of 1.70% in 2018. However, there was a

significant downfaal in 2020, with contributions dropping to 0.41%,

respectively. In 2021, there was a slight increase to 0.88%. In 2022, the

contribution of hotel tax rose to 1.46% from the previous year's 0.88%.
 57

Overall, despite some fluctuations, the hotel tax contribution showed a

downward trend from 2013 to 2022.

b) Restaurant Tax

Table 9.6 Restaurant Tax Contribution

Year Target (IDR) LOSR (IDR) Contribution
2013 1.881.900.698 308.349.434.320 0.61%
2014 2.251.463.454 435.597.688.640 0.52%
2015 3.562.399.541 502.074.910.410 0.71%
2016 7.430.280.178 541.418.486.910 1.37%
2017 13.247.370.569 619.701.627.380 2.14%
2018 17.558.191.752 612.541.203.176 2.87%
2019 23.978.602.288 651.082.873.607 3.68%
2020 13.539.859.567 664.197.221.772 2.04%
2021 19.573.620.505 752.738.956.015 2.60%
2022 30.341.525.352 799.664.109.068 3.79%
Source : Processed Data (2023)

Based on the information provided in Table 4.6, it is evident that

the restaurant tax had a relatively lower contribution to the local own-

source revenue of Banyumas Regency between 2013 and 2022. In 2013,

the restaurant tax contributed 0.61% to the revenue, and it reached its

lowest contribution of 0.52% in 2014. However, there was an increase

in 2015, with the contribution rising to 0.71%. The contribution

continued to increase and reached its point at 3.68% in 2019. However,

there was a decrease in 2020, with the contribution dropping to 2.04%

due to the impact of the COVID-19 pandemic. In 2022, the contribution

of the restaurant tax reached its highest to 3.79% from the previous
 58

year's 2.60% in 2021. Despite some fluctuations, the restaurant tax

contribution showed an overall increasing trend from 2013 to 2022.

c) Entertainment Tax

Table 10.7 Entertainment Tax Contribution

Year Target (IDR) LOSR (IDR) Contribution
2013 1.380.340.403 308.349.434.320 0.45%
2014 1.542.861.120 435.597.688.640 0.35%
2015 1.637.881.567 502.074.910.410 0.33%
2016 1.933.326.583 541.418.486.910 0.36%
2017 3.834.450.766 619.701.627.380 0.62%
2018 5.471.811.499 612.541.203.176 0.89%
2019 5.786.016.513 651.082.873.607 0.89%
2020 1.548.035.044 664.197.221.772 0.23%
2021 663.337.982 752.738.956.015 0.09%
2022 3.745.164.050 799.664.109.068 0.47%
Source : Processed Data (2023)

Based on the information presented in Table 4.7, it is clear that

the entertainment tax had a significantly smaller contribution to the

local own-source revenue of Banyumas Regency between 2013 and

2022. In 2013, the entertainment tax contributed 0.45% to the revenue,

and it decreased in 2014 and 2015, reaching 0.35% and 0.33%

respectively. The contribution increased slightly in 2016 to 0.36% and

continued to rise until 2019, reaching its highest point at 0.89%.

However, there was a significant decrease in 2020, with the

contribution dropping to 0.23%. In 2021, there was a substantial

decrease to 0.09%. Overall, despite some fluctuations, the

 59

entertainment tax contribution exhibited an overall decreasing trend

from 2013 to 2022.

d) Comparison of Tax Contribution.

Table 11.8 Comparison of Tax Contribution

Year HT RT ET
2013 1,24% 0,61% 0,45%
2014 1,10% 0,52% 0,35%
2015 1,20% 0,71% 0,33%
2016 1,27% 1,37% 0,36%
2017 1,24% 2,14% 0,62%
2018 1,70% 2,87% 0,89%
2019 1,61% 3,68% 0,89%
2020 0,41% 2,04% 0,23%
2021 0,88% 2,60% 0,09%
2022 1,46% 3,79% 0,47%
Average 1,21% 2,03% 0,47%
Source : Processed Data (2023)

According to the data presented in Table 4.8, the average

contributions of various taxes to the local own-source revenue of

Banyumas Regency from 2013 to 2022 are as follows:

o The average contribution of the hotel tax is 1.21%.

o The average contribution of the restaurant tax is 2.03%%.

o The average contribution of the entertainment tax is 0.47%.

Among these taxes, the restaurant tax has the highest average

contribution, while the entertainment tax has the lowest average

contribution.
 60

2. Growth Analysis

The growth rate is a metric used to assess the local

government's capacity to sustain and enhance tax growth in the

subsequent year. Halim (2004) proposes the following formula to

calculate the tax growth rate:

𝑋𝑡 − 𝑋(𝑡 − 1)
𝐺𝑋 = 𝑥 100%
𝑋(𝑡 − 1)

Description :

GX = tax growth per year

Xt = realization of tax revenue in a certain year

X(t-1) = realization of tax revenue in a previous year

a. Hotel Tax

Table 12.9 Hotel Tax Growth

Year Realization (Rp) Growth Rate

2013 3.814.325.446 -
2014 4.772.100.218 25,11%
2015 6.025.201.413 26,26%
2016 6.857.509.261 13,81%
2017 7.708.131.245 12,40%
2018 10.387.206.836 34,76%
2019 10.494.345.926 1,03%
2020 2.737.892.676 -73,91%
2021 6.661.447.114 143,31%
2022 11.691.202.409 75,51%
Source : Processed Data (2023)
 61

Based on the data provided in Table 4.9, it is clear that the

hotel tax revenues experienced consistent annual growth from

2013 to 2022, with the exception of a significant decline in 2020.

This increasing trend in hotel tax revenues aligns with the overall

growth observed in the local own-source revenue during the same

period.

b. Restaurant Tax

Table 13.10 Restaurant Tax Growth

Year Realization (Rp) Growth Rate

2013 1.881.900.698 -
2014 2.251.463.454 19,64%
2015 3.562.399.541 58,23%
2016 7.430.280.178 108,58%
2017 13.247.370.569 78,29%
2018 17.558.191.752 32,54%
2019 23.978.602.288 36,57%
2020 13.539.859.567 -43,53%
2021 19.573.620.505 44,56%
2022 30.341.525.352 55,01%
Source : Processed Data (2023)

Based on the data presented in Table 4.10, it is evident that

the revenue from the restaurant tax exhibited consistent growth

from 2018 to 2022, with the exception of a notable decline in 2020

caused by the Covid-19 pandemic. This upward trend in restaurant

tax revenue corresponds to the overall increase observed in the

local own-source revenue during the same period.

 62

c. Entertainment Tax

Table 14.11 Entertainment Tax Growth

Year Realization (Rp) Growth Rate

2013 1.380.340.403 -
2014 1.542.861.120 11,77%
2015 1.637.881.567 6,16%
2016 1.933.326.583 18,04%
2017 3.834.450.766 98,33%
2018 5.471.811.499 42,70%
2019 5.786.016.513 5,74%
2020 1.548.035.044 -73,25%
2021 663.337.982 -57,15%
2022 3.745.164.050 464,59%
Source : Processed Data (2023)

Based on the data provided in Table 4.11, it is apparent that

the revenue generated from entertainment tax has shown a

consistent increase annually from 2013 to 2022, with the exception

of notable declines in 2020 and 2021. However, when considering

the overall trend, it aligns with the substantial growth observed in

the local own-source revenue throughout the entirety of 2022.

d. Comparison of Growth Rate

Table 15.12 Comparison of Growth Rate

Year HT RT ET
2013 - - -
2014 25,11% 19,64% 11,77%
2015 26,26% 58,23% 6,16%
2016 13,81% 108,58% 18,04%
2017 12,40% 78,29% 98,33%
2018 34,76% 32,54% 42,70%
2019 1,03% 36,57% 5,74%
 63

Year HT RT ET
2020 -73,91% -43,53% -73,25%
2021 143,31% 44,56% -57,15%
2022 75,51% 55,01% 464,59%
Average 28,70% 43,32% 57,44%
Source : Processed Data (2023)

According to the data presented in Table 4.12, the average growth

rates of hotel tax, restaurant tax and entertainment tax from 2013

to 2022 are as follows:

o The average growth rate of hotel tax is 28.70%.

o The average growth rate of restaurant tax is 43.32%.

o The average growth rate of entertainment tax is 57.44%.

Among these taxes, the entertainment tax exhibits the highest

average growth rate, while the hotel tax demonstrates the lowest

average growth rate.

3. Projection Analysis

The Least Square method is a statistical technique that

utilizes a linear equation to describe data. When dealing with

periodic data, the most appropriate line is the one that minimizes

the sum of squares of the differences between the data points and

the trend line. The equation used in this method is as follows

(Gheta, 2020):

𝑌 = 𝑎 + 𝑏𝑋
 64

The following figures represent the projected calculations

for taxes applicable to hotels, restaurants, and entertainment:

a. Hotel Tax

Table 16.13 Calculation of Hotel Tax Projection

Year Hotel Tax (Y) X XY X2
2013 3.814.325.446 -9 -34.328.929.014 81
2014 4.772.100.218 -7 -33.404.701.526 49
2015 6.025.201.413 -5 -30.126.007.065 25
2016 6.857.509.261 -3 -20.572.527.783 9
2017 7.708.131.245 -1 -7.708.131.245 1
2018 10.387.206.836 1 10.387.206.836 1
2019 10.494.345.926 3 31.483.037.778 9
2020 2.737.892.676 5 13.689.463.380 25
2021 6.661.447.114 7 46.630.129.798 49
2022 11.691.202.409 9 105.220.821.681 81
Total 71.149.362.544 81.270.362.840 330
Source : Processed Data (2023)

Based on Table 4.13, it can be calculated :

a= 14.229.872.509

b= 246.273.827

When a and b are calculated, then the equation would be:

Y= 14.229.872.509 + 246.273.827 (X)

By entering the value of X, the following calculation for

2023 can be carried out :

2023 = 14.229.872.509 + 246.273.827 (11)

2023 = 16.938.884.603
 65

Following the result of the calculation, it can be seen that the

forecasting of hotel tax revenue in 2023 will be IDR

16.938.884.603.

b. Restaurant Tax

Table 17.14 Calculation of Restaurant Tax Projection

Year Restaurant Tax X XY X2

(Y)
2013 1.881.900.698 -9 -16.937.106.282 81
2014 2.251.463.454 -7 -15.760.244.178 49
2015 3.562.399.541 -5 -17.811.997.705 25
2016 7.430.280.178 -3 -22.290.840.534 9
2017 13.247.370.569 -1 -13.247.370.569 1
2018 17.558.191.752 1 17.558.191.752 1
2019 23.978.602.288 3 71.935.806.864 9
2020 13.539.859.567 5 67.699.297.835 25
2021 19.573.620.505 7 137.015.343.535 49
2022 30.341.525.352 9 273.073.728.168 81
Total 133.365.213.904 481.234.808.886 330
Source : Processed Data (2023)

Based on table 4.14, it can be calculated :

a= 26.673.042.781

b= 1.458.287.300

When a and b are calculated, then the equation would be :

Y= 26.673.042.781+ 1.458.287.300 (X)

By entering the value of X, the following calculation for

2023 can be carried out :

2023 = 26.673.042.781+ 1.458.287.300 (3)

2023 = 42.714.203.077
 66

Following the results of the calculation, it can be seen that

the forecasting of restaurant tax revenue in 2023 will be IDR

42.714.203.077.

c. Entertainment Tax

Table 18.15 Calculation of Entertainment Tax Projection

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)

Based on table 4.15, it can be calculated :

a= 5.508.645.105

b= 84.463.481

When a and b are calculated, then the equation would be :

Y = 5.508.645.105+ 84.463.481 (X)

By entering the value of X, the following calculation for

2023 can be carried out :

2023= 5.508.645.105+ 84.463.481 (3)

2023= 6.437.743.398
 67

Following the results of the calculation, it can be seen that

the forecasting of restaurant tax revenue in 2023 will be IDR

6.437.743.398

d. Certain Goods and Services Tax (PBJT)

As per Law Number 1 of 2022, known as the Certain Goods

and Services Tax (PBJT), it is a tax levied on end consumers for

the consumption of specific goods and/or services. The study

focuses on four types of taxes, namely Hotel Tax, Restaurant

Tax, Entertainment Tax, and Parking Tax. These taxes are paid

by individuals or businesses when utilizing related services or

facilities, such as hotels, restaurants, entertainment venues, and

parking areas.

Table 19.16 Calculation of PBJT

Year Hotel Tax (Y) X XY X2

2013 40.089.369.237 -9 -360.804.323.133 81
2014 46.514.759.319 -7 -325.603.315.233 49
2015 56.159.536.600 -5 -280.797.683.000 25
2016 66.375.911.118 -3 -199.127.733.354 9
2017 87.302.291.330 -1 -87.302.291.330 1
2018 100.403.201.583 1 100.403.201.583 1
2019 112.066.184.968 3 336.198.554.904 9
2020 86.171.603.380 5 430.858.016.900 25
2021 97.042.184.977 7 679.295.294.839 49
2022 127.713.986.899 9 1.149.425.882.091 81
Total 819.839.029.411 2.696.180.950.317 330
Source : Processed Data (2023)

Based on table 4.16, it can be calculated :

a= 81.983.902.941
 68

b= 8.170.245.304

When a and b are calculated, then the equation would

be:

Y= 81.983.902.941+ 8.170.245.304 (X)

By entering the value of X, the following calculation

can be carried out:

Table 20.17 Result of PBJT Projection

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)

Based on table 4.17, the calculation of the projection

of the forecasting of PBJT is always increases in the

following year.

D. Discussion

1. Hotel Tax Contribution

Based on the findings of the contribution calculation

mentioned above, the average contribution of hotel tax to local

own-source revenue in Banyumas Regency from 2013 to 2022 is

1.21%. This indicates that the level of contribution is categorized

as very low, which aligns with the accepted hypothesis (H1a) based
 69

on the study conducted by Tim Litbang Depdagri-Fisipol UGM in

1991.

However, it is noteworthy that hotel tax revenues

consistently increased each year during this period, ranging from

25.11% to 143.31%. The only decline occurred in 2020 with a

negative growth rate of -43.53%, primarily due to the impact of the

Covid-19 pandemic, which resulted in restricted travel and reduced

hotel stays.

The relatively small contribution of hotel tax implies that

there are several other significant sources of income that contribute

substantially to local own-source revenue, such as retributions and

other legitimate income. The findings of this research align with

the Government Expenditure theory, which posits that

governments endeavor to augment their spending by leveraging tax

revenue. The consistent growth in hotel tax revenue observed

annually contributes to the overall expansion of local own-source

revenue. Consequently, this increase in revenue subsequently leads

to a rise in government expenditure in the subsequent years.

Similar results have been observed in other studies

conducted by Fahreja et al. (2019) in Langsa, Fitriyani et al. (2021)

in Metro, and Leonardo et al. (2022) in Malang, which all indicate

that hotel tax contributes significantly less to local own-source

revenue.
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2. Restaurant Tax Contribution

Based on the findings of the contribution calculation

mentioned above, the average contribution of restaurant tax to local

own-source revenue in Banyumas Regency from 2013 to 2022 is

2.03%. This indicates that the level of contribution is classified as

very low, which aligns with the accepted hypothesis (H1b) based on

the study conducted by Tim Litbang Depdagri-Fisipol UGM in

1991.

However, it should be noted that restaurant tax revenues

consistently increased each year during this period, ranging from

19.64% to 55.01%. The only decline occurred in 2020 with a

negative growth rate of -43.53%, primarily due to the impact of the

Covid-19 pandemic, which led to a decline in restaurant visitors and

occupancy.

The relatively small contribution of restaurant tax suggests

that there are several other significant sources of income that

contribute greatly to local own-source revenue, such as retributions

and other legitimate income. The limited contribution of restaurant

taxes indicates the presence of numerous alternative revenue sources

that significantly contribute to local own-source revenue, including

retributions and other legitimate income streams. These research

findings align with the Government Expenditure theory, which

asserts that governments consistently endeavor to expand their

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expenditures by relying on tax revenues. The steady annual growth

in restaurant tax revenue not only reinforces the overall increase in

local own-source revenue but also stimulates a subsequent rise in

government expenditure in subsequent years.

These findings are consistent with other studies conducted

by Baru (2018) in Sleman, Fahreja et al. (2019) in Langsa, Refianto

& Chritsian (2018) in Jakarta, and Leonardo et al. (2022) in Malang,

all of which demonstrate that restaurant tax contributes significantly

less to local own-source revenue.

3. Entertainment Tax Contribution

Based on the findings of the contribution calculation

mentioned above, the average contribution of entertainment tax to

local own-source revenue in Banyumas Regency from 2013 to 2022

is 0.47%. This indicates that the level of contribution is classified as

very low, which aligns with the accepted hypothesis (H1c) based on

the study conducted by Tim Litbang Depdagri-Fisipol UGM in

1991.

However, it should be noted that entertainment tax revenues

showed relative increases each year during this period, ranging from

11.77% to 464.59%. The decline occurred in 2020 and 2021, with

negative growth rates of -73.25% and -57.15% respectively. This

decline was primarily due to the impact of the Covid-19 pandemic,

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which resulted in the cancellation or postponement of entertainment

events in Banyumas Regency.

The limited contribution of entertainment taxes indicates the

existence of various alternative revenue sources that make

significant contributions to local own-source revenue, including

retributions and other lawful income streams. These research

findings are consistent with the Government Expenditure theory,

which posits that governments consistently aim to expand their

expenditures by relying on tax revenues. The consistent annual

growth in entertainment tax revenue not only reinforces the overall

increase in local own-source revenue but also stimulates subsequent

growth in government expenditure in the ensuing years.

These findings are consistent with other studies conducted

by Fahreja et al. (2019) in Langsa, Hadli Lidya Rikayana (2018) in

Bintan, and Ngadiman & Wijaya (2019) in Jakarta, all of which

demonstrate that entertainment tax contributes significantly less to

local own-source revenue.

4. Tax Projection

The tax projection for 2023 still follows the regulations

stipulated in Law Number 28 of 2009. The projected tax amounts

for that year show an increase compared to the previous year:

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o Hotel Tax: The projected revenue for hotel tax is

16.938.884.603.

o Restaurant Tax: The projected revenue for restaurant tax is

42.714.203.077

o Entertainment Tax: The projected revenue for entertainment tax

is 6.437.743.398.

However, for the tax projection from 2024 to 2028, a

different approach is implemented. Hotel tax, restaurant tax,

entertainment tax, and parking tax are consolidated and merged into

a single tax known as Certain Goods and Services Tax (PBJT), as

mandated by Law Number 1 of 2022. The calculation for the tax

projection in this period indicates that the revenue from PBJT will

increase each year.

To summarize, the tax projection for 2023 relies on the

current legal framework, while for the period 2024 to 2028, a new

tax system known as PBJT is implemented, leading to projected

revenue growth in each successive year. Consequently, the

acceptance of the second hypothesis (H2a), (H2b), and (H2c) is

justified.
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CHAPTER V

CONCLUSION

A. Conclusion

Based on the findings and discussions from the conducted research

on the contribution to local own-source revenue in Kuningan Regency, the

following conclusions can be drawn:

1) The contribution of hotel tax to local own-source revenue is classified

as very low.

2) The contribution of restaurant tax to local own-source revenue is

classified as very low.

3) The contribution of entertainment tax to local own-source revenue is

classified as very low.

B. Implication

1. Theoritical Implications

This study provides valuable knowledge and insights to both authors

and readers regarding the contribution and potential of hotel taxes,

restaurant taxes, and entertainment taxes to local own-source revenue.

The findings of this research can serve as a valuable reference for

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researchers interested in investigating local taxes, offering a basis for

comparison in future studies.

2. Practical Implications

This study offers valuable insights and information for the Local

Government of Banyumas Regency, serving as a crucial reference for

formulating future policies regarding tax collection and management.

The research findings provide valuable input and recommendations that

can guide decision-making processes and enhance the efficiency and

effectiveness of tax-related policies implemented by the government.

C. Research Limitations and Suggestions

1. Research Limitations

The variables examined in this research are constrained to a select

number of local taxes(tourism sector). Furthermore, the study solely

relies on data related to local own-source revenue, lacking

comprehensive information on the composition of local taxes that could

facilitate the calculation of potential revenue.

2. Suggestions

Sustaining the increase in contribution to local own-source revenue

is essential, while efforts should be made to mitigate any decline in such

contribution by optimizing regional tax revenues. This would ensure

that local revenue remains a dependable source of funding for

government administration and the development of areas within

Banyumas Regency.
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Furthermore, future researchers are encouraged to explore not only

the variables considered in this study but also other sectors that have an

impact on local own-source revenue in Banyumas Regency.

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