ANALISIS KONTRIBUSI PAJAK REKLAME, PAJAK RESTORAN, DAN HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA SURABAYA

Abstract

This research aimed to find out and analyze level of contribution of billboard tax, restaurant tax and hotel tax on Surabaya Local-owned Source Revenue While, the research subject was Financial Management Agency and Local Taxes Surabaya Meanwhile, the object was billboard tax, restaurant tax and hotel tax which was gained by Surabaya local government during 2015-2019. The research was qualitative. Moreover, the data were primary Furthermore, the instrument in data collection technique used interview and documentation. For the interview, it was applied for the Head of Registration and Verification. Besides, for the document, it was taken from realization report of Local Tax and Budget of Surabaya during 2015-2019. The analysis result showed as follows: (1) the average of contribution level forbillboard tax in Surabaya during 2015-2019 for about 2 77%. This meant, billboard tax had less contribution on Surabaya Local-owned Source Revenue, (2) the average of contribution level for restaurant tax in Surabaya during 2015-2019 for about 8.06%. It meant, restaurant tax had big contribution on Surabaya Local-owned Source Revenue, (3) the average of contribution level for hotel tax in Surabaya during 2015-2019 for about 4.96%. This meant hotel tax had fair contribution on Surabaya Local-owned Source Revenue.
Keywords: local-owned source revenue, billboard tax, restaurant tax, hotel tax