ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL ATAS RUMAH KOS DALAM PENINGKATAN PAD KOTA SURABAYA (STUDI PADA DPPK SURABAYA)

Abstract

This research aimed as follow (1) to find out the growth of Surabaya boarding house tax during 2013-2017, (2) to find out the level of effectiveness of Surabaya boarding house tax during 2013-2017, (3) to find out how much the contribution of the boarding house tax on the local owned-source revenue of Surabaya during 2013-2017. The research was qualitative. While, the instrument in data collection technique used literature review and field study with consisted of documentation and interview. Moreover, the data were realization of boarding house tax and local owned-source revenue of Surabaya. Furthermore, the data analysis technique used growth rate analysis, effectiveness, contributation analysis, Based on the research result, in concluded (1) Receipt of Surabaya boarding tax which based on its 2013-2017 classification, showed as it classified very effective in 2013 for about 106,22%, 98,73% (2014), 159,63% (2015), 99,61% (2016), 117,73% (2017), (2) Receipt of Surabaya boarding tax had not yet contributed to Surabaya local owned-source revenue in 2013-2017. This could be seen from the percentage in 2013 for about 0,04%, 0,04 (2014), 0,06% (2015), 0,08% (2016), 0,07% (2017).
Keyword: boarding house tax, effectiveness, contributation