Evaluasi penetapan target pajak hotel dalam peningkatan pendapatan asli daerah di Kabupaten Sukoharjo

Oleh :
Anisa Muthmainah - - Fak. Ekonomi dan Bisnis

ABSTRAK Hotel Tax is one kinds of region Tax which guoted by Sukoharjo Government. Hotel Tax is considered potential enough considarate that Sukoharjo regency as economiy area with high industrial and trade current. Therefore, it needed a good management effert so it can be maximum. Because there are differences between target and realization which accepted. Causing the lower income which accepted by Sukoharjo Government. Relation with that problem, The Government must determine appropiate target. Because of that problem, this research object with counting potential of hotel accupancy. The evaluation result show that target which determined has high difference with the realization wich accepted. This matter is caused by the low of target wich determined by Sukoharjo Government. To raise that problem, Sukoharjo Government need to count potential of hotel first before determining the target. In order to future realization can to became increase. Key Word: Target : target Realization : realisasi Determine : menetapkan