ABSTRACT
The aim of this study is to determine the effectiveness and receipts contribution of hotel and restaurant tax to the Local Original Income in Karanganyar district, to find out the problems and efforts for optimize hotel tax’s revenue and restaurant tax’s revenue in Karanganyar district.
Qualitative research is used in this research which include the analysis of the effectiveness of hotel and restaurant tax, the analysis of contribution of the hotel and restaurant tax to the Local Original Income in Karanganyar district. The research data has been obtained from observation, documentation, and direct interview with the parties which are related to this research.
The result of the research show that collection management of hotel tax and restaurant tax in Karanganyar district for 2010-2014 has been effective, the average of effectiveness level for hotel tax amounted to 116%, while the average of effectiveness level for restaurant tax of 200%. Hotel and restaurant tax did not gives a huge contribution to the Local Original Income Karanganyar district, because the contribution to the Local Original Income is still below 1%. The problems in optimization of hotel tax and restaurant tax is the lack of tax and socialization’s official. The efforts for optimalize receipt of hotel tax and restaurant tax is improving the quality of services to tax payers, conducted a census of the tax payers  that are not registered and have a NPWP.
Keywords: Effectiveness, Contribution, Hotel Tax, and Restaurant Tax
ABSTRAK
Tujuan dari penelitian ini adalah untuk mengetahui tingkat efektivitas dan kontribusi penerimaan pajak hotel dan pajak restoran terhadap pendapatan asli daerah di Kabupaten Karanganyar, untuk mengetahui permasalahan dan upaya dalam mengoptimalkan penerimaan pajak hotel dan pajak restoran di Kabupaten Karanganyar.
Penelitian ini menggunakan jenis penelitian kualitatif yang meliputi Analisis Efektivitas Pajak Hotel dan Pajak Restoran, Analisis Kontribusi Penerimaan Pajak Hotel dan Pajak Restoran terhadap Pendapatan Asli Daerah. Data penelitian ini diperoleh dari observasi, dokumentasi dan wawancara langsung dengan pihak terkait dengan penelitian ini.
Hasil penelitian menunjukkan bahwa pengelolaan pemungutan pajak hotel dan pajak restoran Kabupaten Karanganyar selama tahun 2010-2014 telah efektif, rata-rata tingkat efektivitas pajak hotel sebesar 116%, sedangkan rata-rata tingkat efektivitas pajak restoran sebesar 200%. Pajak hotel dan pajak restoran tidak memberikan kontribusi yang besar terhadap Pendapatan Asli Daerah Kabupaten Karangayar, karena kontribusinya terhadap Pendapatan Asli Daerah masih dibawah 1%. Permasalahan dalam pengoptimalan pajak hotel dan pajak restoran adalah kurangnya jumlah petugas pajak dan sosialisasi. Upaya yang dilakukan agar penerimaan pajak hotel dan pajak restoran lebih optimal, yaitu peningkatan kualitas pelayanan kepada wajib pajak, dilakukan sensus terhadap WP yang belum terdaftar dan memiliki NPWP.
Kata Kunci: Efektivitas, Kontribusi, Pajak Hotel, dan Pajak Restoran