ANALYSIS OF THE EFFECTIVENESS OF TAX COLLECTION AND GROWTH RATE OF TAX REVENUE FOR HOTELS, RESTAURANTS, PARKING, AND ENTERTAINMENT FOR THE 2018-2023 PERIOD IN DKI JAKARTA
This paper describes the effectiveness of tax collection and the growth rate of hotel, restaurant, parking, and entertainment tax revenues in DKI Jakarta. The analysis used in this research is quantitative descriptive analysis, which provides information regarding each research variable: the effectiveness of tax collection and the growth rate of tax revenue. The primary data used in the research is the realization of tax revenues for 2018-2023 obtained from the Regional Revenue Agency of DKI Jakarta Province. Meanwhile, the secondary data used was obtained through a literature study. The research results show that, on average, hotel and restaurant tax collection throughout 2018-2023 is very effective, with a percentage of more than 100%. Meanwhile, the average parking and entertainment tax collection can only be effective by reaching 89.54% and 98.01%. Furthermore, The highest growth of hotel, restaurant, parking, and entertainment tax revenues is in 2022, and the lowest is in 2020.
Keywords: tax, effectiveness, DKI Jakarta
