PERANAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENURUNAN KONTRIBUSI PAJAK HOTEL PADA PENDAPATAN ASLI DAERAH KOTA SURABAYA TAHUN 2009-2013
ABSTRAK: This research
used to analyze
some factors that
affect degression of contribution hotel
tax at regional
revenue in Surabaya
City during 2009-2013. This research
uses qualitatif method
within case setudy.
From the analysis, obtained there are two main factors, are lack of effectiveness to collect hotel tax by fiscus
and increase other local tax resources.
Therefore, the conclusion is the growth factors of regional revenue bigger than
growth of hotel tax.
Penulis: Lintang Nahdya Putri
Kode Jurnal: jpakuntansidd150009
