konstribusinya terhadap penerimaan pajak hotel di kabupaten karanganyar tahun 2010-2012 (studi kasus dppkad kabupaten Karanganyar)

Oleh :
Ester Dwi Karuniawati - F3410041 - Fak. Ekonomi dan Bisnis

The objective of research was to find out the compliance level of the melati hotel taxpayers and their contribution to the hotel tax in Karanganyar Regency. The procedures of research included observation and interview with the DPPKAD of Karanganyar Regency, as well as library study by studying books, references and other data sources related to the Final Project. The result of research was that the compliance the melati hotel taxpayers showed was said as had been good because the percentage realization of melati hotel tax revenue showed large volume exceeding 70% in 2010 to 2012, and the contribution given to the hotel tax revenue had been sufficient but it still needed improvement because of marked percentage instability. The conclusion of research was that the melati hotel taxpayer in Karanganyar Regency had been sufficiently compliant with despite decreased number of taxpayers, and the contribution given was sufficient. DPPKAD of Karanganyar Regency attempted to maximize the tax revenue, particularly from the hotel tax sector. Considering the result of research, the writer recommended some measures to be taken to overcome the constraints occurring such as socializing giving firm sanction against the taxpayers who broke the rule, inspecting the taxpayer’s business and increasing the number of officers collecting the hotel tax in order to increase the tax revenue in DPPKAD of Karanganyar Regency. Keywords: Hotel Taxpayers’ Compliance, Contribution