Kontribusi dan optimalisasi penerimaan pajak hotel terhadap peningkatan pendapatan asli daerah kota Surakarta

Oleh :
Ervhina Retno Wahyu Anggraini - F3407005 - Fak. Ekonomi dan Bisnis

ABSTRACT The purpose of this final task are to know the amount of the contribution provided by the hotel task to local income, to know the factors that influence changes in the amount of hotel tax revenue each year, to know the obstacles faced and the efforts which is done by DPPKA Surakarta in improving hotel tax revenue. Design of this final task research is the observation made by apprentice for two months in DPPKA Surakarta. Contribution of hotel tax to local income can be detected by comparing the realization of hotel tax revenue with the realization of local income multiplied by 100%. Changes in hotel tax revenue is influenced by the number of hotel developments and level of awareness of tax payers. DPPKA Surakarta has made various efforts to face the obstacles and increase the hotel tax revenue in each period. Based research and discussion, it can be concluded that increasing or decreasing the contribution of hotel tax to local income caused by changes in hotel tax and other taxes revenue. Therefore, DPPKA Surakarta expected to continually improve and develop its performance. DPPKA Surakarta should be able to optimize the hotel tax revenue, because the hotel tax is a potential source of local income. Keywords: contribution, optimalisasi, realization.