Vol. 1 No. 1 (2025): Financial Strategy and Sustainability in Modern Business
Articles

Analysis of Hotel Tax Realization Targets at the Surabaya City Regional Revenue Agency

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  • Eka Yuliati
Eka Yuliati
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya (STIESIA)
tax hotel

Published 2025-02-13

Keywords

  • Tax Analysis,
  • Tax realization,
  • Regional tax,
  • Hotel tax,
  • Taxation,
  • City regional income
    • ...More
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Copyright (c) 2025 Eka Yuliati (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

To study in depth the target and realization of Hotel Tax in the city of Surabaya from 2019 to 2023 and to provide a clear picture of the contribution of Hotel Tax to regional income. This research is qualitative. Data collection methods using observation, documentation and interviews. The results of the study showed that hotel tax has changed since 2019-2023. In 2019 there was an increase of 101,405. In 2021 there was a decrease of 51.80% due to the corona virus that hit the Surabaya area, the contribution of hotel tax given to regional income was still very lacking. In 2019-2020 regional tax revenues were less than 10%, in 2020 the tax contribution to income was only 3.61% this was due to the corona virus, in 2023 it reached the highest compared to the previous year which was 8.01%.

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