Analisis Efektifitas, Efisiensi Dan Kontribusi Penerimaan Pajak Hotel Terhadap Pendapatan Asli Daerah Dan Pajak Daerah Di Kabupaten Karanganyar Pada Tahun 2011-2013
Penulis Utama
:
Marlina Restu Asih
NIM / NIP
:
F3311076
×The hotel tax revenue was very potential to improve the local revenue. The objective of research was to measure the tax effectiveness and efficiency, in order to find out whether or not the contribution of hotel tax to Local Original Income or Local Tax has been maximal.
The procedure of research was carried out using descriptive analysis method by comparing the theory, documentation study, and direct communication with the employees of Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Daerah Kabupaten Karanganyar. The research was conducted from January to February 2014.
The result of research were the annually increased realization of hotel tax revene, the very effective and efficient tax revenue, but it had not contributed maximally to Local Original Income or Local Tax. It was because the total local original income increased dramatically, one of which was because ground water tax formerly managed by the Province, and since 2011 managed by the Regency so that the local original income increased dramatically and it was also because of the annually changing hotel tax revenue realization.
Considering the result of research, the author recommended Dinas Pendapatan, Pengelolaan Keuangan, dan Aset Daerah Kabupaten Karanganyar (1) to improve efficiency by hiring honest employees in the tax levy, which can reduce the cost of the tax collection, (2) to improve the socialization of hotel tax, and (3) to increase the contribution by exploring new revenue sources and increasing revenues from the previous year and existing revenue sources
×
Penulis Utama
:
Marlina Restu Asih
Penulis Tambahan
:
-
NIM / NIP
:
F3311076
Tahun
:
2014
Judul
:
Analisis Efektifitas, Efisiensi Dan Kontribusi Penerimaan Pajak Hotel Terhadap Pendapatan Asli Daerah Dan Pajak Daerah Di Kabupaten Karanganyar Pada Tahun 2011-2013
