Analisis Efektifitas Pertumbuhan Pajak Restoran Sebagai Sumber Pendapatan Asli Daerah di Kota Surakarta Tahun 2007-2010

Oleh :
Ajeng Tri Mekar Sari - F3408010 - Fak. Ekonomi dan Bisnis

The objective of research is to find out the effectiveness of restaurant tax growth in Surakarta City in fiscal years of 2007-2010, restaurant tax growth rate as well as its contribution to the Local Original Income, particularly in Surakarta City. The measure that should be taken in achieving the objective is to analyze quantitatively. For analyzing effectiveness, the revenue realization is compared with the target of restaurant tax revenue. The growth rate analysis was done by comparing the restaurant tax revenue with that in the previous years. Meanwhile the contribution analysis was done by comparing the realization of restaurant tax revenue with the PAD realization of Surakarta City. The results of research include the ratios of restaurant tax effectiveness, of restaurant tax growth rate, and of restaurant tax contribution to PAD. So that it can be concluded about how the ratio of restaurant tax growth rate in Surakarta City. Therefore, from the result of research, it can be concluded that the ratio of restaurant tax growth rate in Surakarta city has been effective because it has positive difference (≥ 100%). The ratio of restaurant tax growth rate in 2007-2010 decreases, it is because of the decreased taxpayer number in Surakarta City. Meanwhile, in the term of contribution, the restaurant tax give substantial contribution to PAD and the ratio of restaurant tax contribution in that year increases over year. The recommendation given relates to the illumination activity and also fine sanction considered as too small. Keywords: Analysis, Tax of Restaurant, DPPKA Surakarta.