KONTRIBUSI PAJAK HOTEL DAN RESTORAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH KOTA SURABAYA

Abstract

This research to find out the growth of tax revenue of hotel and restaurant in 2012-2014 periods, in
order to find out the amount of tax contribution of hotel and restaurantalso the efforts which has been carried out
by the Local Government to increase the tax revenue of hotel and restaurant.The research method by using
qualitative approach. The collection data has been done by using documentation and interview. The data analysis
has been carried out by using contribution analysis and analysis of effectiveness level. The result of this research
the growth of hotel and restaurant tax during 2012-2014of 13.18% and 12.35%. Hotel and restaurant tax is not
maximal in giving their contribution to the Local-Own Sources (PAD). It can be seen from the percentage of
distribution the hotel and restaurant tax to the Local-Own Sources (PAD) is only 5.49% and 7.50%.
Meanwhile, The average of effectiveness level for the hotel and restaurant tax is 106,44% and 105,27%. These
proven that, the effectiveness level is already maximal. Also the efforts which has been carried out by the Local
government in order to increase the tax revenue of hotel and restaurant which is conducting socialization to the
tax payers and conductingperiodic data collection.
Keywords: Hotel and Restaurant Tax, Contribution, Local-Own Sources.