ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KOTA BENGKULU

Oktari Dewi, Neneng and Mochammad , Ridwan and Roosemarina , A Rambe (2012) ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KOTA BENGKULU. Masters thesis, Fakultas Ekonomi UNIB.

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Abstract

The Purpose of this research is to know the contribution from local taxes (hotel tax, restaurant tax, entertainment tax, and advertisement tax) to Local income in the city of Bengkulu. Analysis method used is the descriptive method. It’s collect, compile and analyze data formulation and then comparison that to the theories related to the issues discussed and conclusion then as the result make recommendation that are considered important. Author take the form of data from DPPKAD Kota Bengkulu. Result show the contribution of local taxes to local income in period time 2007-2011 is 2,90 % per year. The biggest contribution comes from restaurant tax with 5,40 % per year. Vice versa the smallest is entertainment tax which is 1,27% per year. Hotel tax and advertising tax each only give contribution 1,34% and 3,60% per year.

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