Analisis Efektivitas Dan Kontribusi Pajak Hotel Dan Pajak Restoran Terhadap Penerimaan Pendapatan Asli Daerah Pada Bpkpd Surabaya

Sari, Puspita (2018) Analisis Efektivitas Dan Kontribusi Pajak Hotel Dan Pajak Restoran Terhadap Penerimaan Pendapatan Asli Daerah Pada Bpkpd Surabaya. Diploma thesis, STIE Perbanas Surabaya.

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Abstract

The local Genuine Income (PAD) is a source of local income which may consist of local tax., separated local wealth management, local retribution and others. Hotel Tax and Restaurant Tax are local tax components. The biggest potential held in the Surabaya of financing comes from tax expenditures hotels and restaurants and are expected to provide the largest contribution in the PAD. Data obtained using the method of documentation and interviews. Data were analyzed using analysis of growth rate, effectiveness and contribution analysis. Based on the analysis, the average effective tax collection hotel and restaurants in the City of Surabaya years 2012-2016 amounted to 104,84 percent categorized as very effective, and the average contribution of tax revenue hotels and restaurants in the City of Surabaya in 2012-2016 amounted to 6,39 percents of the category very less. Keywords: effectiveness, contribution, hotel and restaurant tax

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 23 Jan 2019 07:44
Last Modified: 10 Jun 2019 05:03
URI: http://eprints.perbanas.ac.id/id/eprint/4120

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