EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA

  • eka arif bijak saputro universitas islam batik surakarta

Abstract

Regional Original Income (PAD) is a source of regional finance and government financing. One of the revenues from PAD originating from regional taxes, hotel tax receipts and restaurant taxes, is a potential sector in increasing the effectiveness of hotel and restaurant tax revenues, the contribution given can spur economic development in Surakarta City. The study was conducted at the Surakarta City Financial and Asset Management Revenue Agency. The analytical method used is descriptive quantitative method that is analyzing the target data and the realization of hotel tax receipts and restaurant taxes in 2012-2017 using the effectiveness and contribution ratios. The results of the study indicate that the effectiveness of hotel taxes and restaurant taxes in 2012 - 2017 varies. The highest level of hotel tax effectiveness in 2013, the lowest in 2015, restaurant tax had the highest effectiveness in 2016 and the lowest in 2015. Overall, the contribution of hotel tax and restaurant tax in 2012 - 2017 contributed significantly less to PAD.

References

Candrasari, Anita. (2016). “Kontribusi Pajak Hotel Dan Restoran Terhadap Peningktan Pendapatan Asli Darah Kota Surabaya.” Sekolah Tinggi Ilmu Ekonomi Indonesia. Surabaya.

Djumhana, M. (2007). Pengantar Hukum keuangan daerah dan himpunan Peraturan Perundang - Undangan di Bidang Keuangan Daerah. Bandung: Citra Aditya Bakti

Halim, A. (2002). Akuntansi Keuangan daerah Edisi Pertama. Jakarta: Salemba Empat.

Herlina, R. (2005). Pendaptan Asli daerah. Jakarta: Arifgosita.

Mahmudi. (2010). Manajemen Kinerja Sektor Publik Edisi Kedua. Yogyakarta: UPP STIM YKPN.

Maulana, Ahmad Syahrir. 2013. “Analisis Pemungutan Pajak Hotel dalam Peningkatan Pendapatan Asli Daerah Kota Palu.” Skripsi. Fakultas Ekonomi. Universitas Hasanuddin. Makassar.

Resmi, S. (2011). Perpajakan : Teori dan kasus (Vol. 2). Jakarta: Salemba Empat.

Sekretris Negara Republik Indonesia. (2004). Undang - Undang No. 33 Tahun 2004 Tentang Perimbangan Keuangan Antara Perintah Pusat dan Pemerintah Daerah.

Sunyoto. (2013). Metode Penelitian Akuntasi. Bandung: PT Refika Aditama.

Undang - Undang Nomer 28 Tahun 2009 tentang Pajak daerah Dan Retribusi Daerah.

Undang - Undang Perpajakan No. 28 Tahun 2007.

Waluyo. (2008). Perpajakan Indonesia. Jakarata: Salemba Empat.

Published
2020-07-06
Section
Articles
Abstract viewed = 14 times
pdf (Bahasa Indonesia) downloaded = 0 times pdf (Bahasa Indonesia) downloaded = 25 times