EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (Studi di Pemerintah Daerah Kota Semarang)
Abstract: The purposes of this
research are: (1) to know the growth of tax revenue in the Semarang City hotel
through 2009-2013(2) to know the effectiveness of Semarang city hotel tax
revenue based on its classification through 2009-2013, (3) to identify the
contribution of hotel tax against Semarang regional income through 2009-2013.
This research used quantitative-descriptive method. The techniques of
data collection are documentation and interview. The data which used in this
research are the potential of hotel tax, the realization of hotel tax report,
and the realization of original regional income. The data were analyzed using
time series analysis, the effectiveness analysis and the contribution analysis.
Based on the results of this research, the conclusions are: (1) the
growth of hotel tax had fluctuation, the highest development of hotel tax in
2011 is 35,293 % and the lowest development in 2009 is 3,661 %(2) the revenue
of hotel tax in Semarang city based on its classification from 2009 until 2013
isn’t effective. 2) The revenue of hotel tax does not have contribution against
original regional income of Semarang city during 2009 until 2013.
Penulis: Irwan Syah, Abdul
Rohman
Kode Jurnal: jpakuntansidd141011
