ANALISIS PAJAK HOTEL SEBAGAI SALAH SATU SUMBER PENDAPATAN ASLI DAERAH (PAD) KOTA BATU
| Main Author: | Kesumawardani, Rizky |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14680/ |
Daftar Isi:
- Growing hotel tax to notice it more in the components of the tourism sector in the Batu city in the development of policies that can support the business tourism. Thus, the need for analysis of hotel tax revenue, which is one component of local revenue sources are always increase every year. Achievement of this research is to describe the development of the hotel tax in Batu city, to analyze the effective degree on hotel tax in Batu city and also to analyze contribution hotel tax on the read income. This research is done in the government office the regional income tax, through quantity description analyses. An based on the data that the target and reality income acceptation on 2008–2011. Classified data on this analyze is done by documentation method. Technical analyze data which has been done in this research by calculating the tax hotel growth, income hotel tax effectiveness and hotel tax contribution on a real regional income. The result of the research show the growth hotel tax is being increase on the year 2010 and decrease on the year 2011 which caused by the tax debt. While income hotel tax effectiveness tense ineffective for the last three years, because of the over high target, awareness of duty tax and the ability of the government in doing the laws and function. For the hotel tax contribution on real regional income has been increase from the year 2009 to 2011, increase and decrease hotel tax contribution percentage on real regional income also effected by others income tax in Batu city.