Sistem Pemungutan dan Efektivitas Penerimaan Pajak Hotel Kota Surakarta

Oleh :
Aulia Rahma - F3408002 - Fak. Ekonomi dan Bisnis

The purpose of this study is to determine the hotel tax collection system that is used if it is in accordance with applicable regulations, barriers experienced in conducting polling, and to know how effective tax collection hotels in Surakarta. In achieving this goal, author compared the tax collection between regulation No. 9 of 2002 and the practice field. Data analysis techniques used by author is anilisis qualitative and quantitative. While data collection method used were interviews, documentation and literature. Interviews method conducted by interviewing officers who are experts in the field and the associated view objects. For documentation method, author find information through books, articles and resources that can support. And the book study method were did by study the legislation and documents relating to hotel tax. Based on that research, the collection system used in Surakarta DPPKA not in accordance with Regulation No. 9-year 2002. Hotel tax collection in the years 2008-2010 have been effective. Because the effectiveness of more than 100% each year. So that it can add Regionsl Income. From the results of this study concluded the hotel tax collections were good enough and effective. In order to increase the regional income, it necessary to socialization of tax to the public, especially taxpayers, escavating the potential hotel tax by making data collection all the hotels in Surakarta who has not registered as taxpayers.