Optimalisasi Penerimaan Pajak Hotel Dan Pajak Restoran Di Kabupaten Sukoharjo

Oleh :
Yudha Baladhika - F3409070 - Fak. Ekonomi dan Bisnis

The purposes of the research is motivated by the potential for hotel and restaurant tax that is in Sukoharjo Regency enough can contribute to the regional tax revenue in Sukoharjo Regency. But because they have not managed optimally from both calculations potential, for collection of tax collection of Hotel and Restaurant itself then the income and revenue earned less in accordance with the existing potential. The research is conducted by literary study and field study. Literary study is used by the writer for collecting the data and information which are obtained from literature such as tax law, government rule, and tax books relevant with the discussed material. Field study is done with two methods. The first is observation method done by doing observation and collecting data directly from the field. The second is direct interview method about the material discussed with related person of DPPKAD Sukoharjo Regency. The results of Hotel and Restaurant Tax receipts are still far from the existing competencies, where the contribution of the hotel and restaurant tax is still very low. This is caused because it is still a lack of awareness of taxpayers to pay taxes. And when viewed from the collection procedures and infrastructure are still lacking.