EDUCORETAX Volume 2 No.4, 2022 Page | 321 THE LEVEL OF EFFECTIVENESS AND CONTRIBUTION OF HOTEL TAX TO THE ORIGINAL INCOME OF THE YOGYAKARTA CITY Deviana Safitri 1) , Nana Istiqomah 2) , Galih Wicaksono 3) , Nurcahyaning Dwi Kusumaningrum 4) 1) devianasafitri012@gmail.com, Universitas Jember 2) nanaistiqomah7@gmail.com, Universitas Jember 3) galih.fisip@unej.ac.id, Universitas Jember* 4) nurcahyaning.fisip@unej.ac.id, Universitas Jember *corresponding author Abstract Since the enactment of Law Number 23 of 2014, local governments have the authority to find and explore regional potential, such as regional taxes. One type of regional tax that can support the Yogyakarta city pad is the hotel tax. This type of research uses a quantitative descriptive method that aims to determine the level of effectiveness and contribution of the hotel tax to Yogyakarta city pad during 2018-2021. The data collection technique used in this study was by secondary data method obtained through the website of open data. Jogjakarta. go. is owned by the Yogyakarta City Government. The results of this study show that the level of effectiveness and contribution of hotel taxes over the past 4 years tends to fluctuate. The average level of hotel tax effectiveness in Yogyakarta City is effective, even though for the last 2 years it has been within the criteria of ineffectiveness. Meanwhile, the contribution of the hotel tax to PAD Yogyakarta City is still lacking. So in the future, to optimize the effectiveness and contribution of the hotel tax to Yogyakarta city pad, the government needs to improve the management and supervision of hotel tax revenues, as well as improve and improve the infrastructure of tourist attractions to attract tourists, to increase hotel tax revenues in Yogyakarta City. Keywords: Potential, Effectiveness, Contribution, Hotel Tax, Local Revenue Abstrak Sejak diberlakukannya Undang-Undang Nomor 23 Tahun 2014 Pemerintah Daerah memiliki kewenangan untuk mencari dan menggali potensi daerah, seperti pajak daerah. Salah satu jenis pajak daerah yang mampu menyokong PAD Kota Yogyakarta yaitu Pajak Hotel. Jenis penelitian ini menggunakan metode deksriptif kuantitatif yang bertujuan untuk mengetahui tingkat efektivitas dan kontribusi pajak hotel terhadap PAD Kota Yogyakarta selama tahun 2018-2021. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu dengan metode data sekunder yang diperoleh melalui website opendata.jogjakota.go.id milik Pemerintah Kota Yogyakarta. Hasil peneletian ini menunjukkan bahwa tingkat efektivitas dan kontribusi pajak hotel selama 4 tahun terkahir cenderung fluktuatif. Rata-rata tingkat efektivitas pajak hotel di Kota Yogyakarta yaitu efektif, meskipun selama 2 tahun terakhir berada dalam kriteria tidak efektif. Sedangkan untuk kontribusi pajak hotel terhadap PAD Kota Yogyakarta masih kurang. Sehingga kedepannya agar efektivitas dan kontribusi pajak hotel terhadap PAD Kota Yogyakarta optimal, pemerintah perlu meningkatkan pengelolaan dan pengawasan penerimaan pajak hotel, serta meningkatkan dan memperbaiki infrastruktur objek wisata untuk menarik wisatawan, sehingga dapat meningkatkan penerimaan pajak hotel di Kota Yogyakarta Kata kunci: Potensi, Efektivitas, Kontribusi, Pajak Hotel, PAD INTRODUCTION Based on regional autonomy, local governments have the authority and responsibility to find and explore regional potential as a source of revenue used to finance local government expenditures to organize governance and development. The existence of regional autonomy, greater authority, and responsibility is given to the regions to maximize the existing potential and have the authority to regulate and provide certain policies. According to (Puspita & Wicaksono, 2017), taxes for local governments act as the main source of income and also as a regulatory tool used to finance local government expenditures, such as financing government administration, building and improving infrastructure, providing education and health facilities, and financing local government activities in providing needs that cannot be provided by the private sector, namely in the form of public goods. Local taxes are one of the sources of regional income that can boost Regional Original Income. Regional Native Income is all the original financial receipts of a region which is a benchmark in the implementation of real autonomy.