ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH

Abstract

Regional Original Income is revenue from collection of local taxes, regional retribution, management of separated regional wealth and other income. Hotel tax and restaurant tax are included in local taxes. Hotels and restaurants are potential sectors because their growth from year to year shows a significant increase that can spur the economic development of Surakarta City. The purpose of this study is to determine the contribution and level of effectiveness of hotel tax and restaurant tax on PAD in Surakarta City. The research was conducted at the Surakarta City Financial and Asset Management Revenue Agency. The analytical method used is descriptive method that is analyzing data on hotel tax realization and restaurant tax from 2013-2017. The overall results of hotel tax receipts and restaurant taxes contributed significantly to PAD. Whereas the level of effectiveness of hotel tax receipts and restaurant taxes in Surakarta City from 2013-2017 varied but, almost as a whole, were very effective with levels ranging from more than 100%.