Analisis Potensi Dan Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah Pemerintah Kota Padang (Studi Kasus di Dinas Pengelolaan Keuangan dan Aset Kota Padang)
Abstract: The purpose of this
study was for determining how the potential and contribution of the Hotel Tax
Revenue for the Revenue receipts of Padang, and the influence of the potential
and contribution to the Hotel Tax Revenue receipts of Padang. The research used
descriptive method quantitative and quanlitative, the research sources by
collecting data, presenting and explaining the data through the numbers.
This result indicate that the Hotel Tax has huge potential and continues
to increased from 2008 – 2014. This is evidenced by calculating the difference
between realization and potential of the Hotel Tax revenues in 2008 is 31,28%,
in 2009 is 47,13%, in 2010 is about 39.13%, in 2011 is 53,04 %, in 2012 is
52,82 %, in 2013 is 53,27 % and in 2014
is 52,24 %. This result showed the conclusion that the potential tax revenue
Hotel in Padang did not reflect its true potential, therefore the Department of
Revenue need to optimizing Hotel Tax receipts of Padang for local revenue to be
increased.
Penulis: Ardiles
Kode Jurnal: jpakuntansidd150512
