ANALISIS POTENSI DAN ESTIMASI PAJAK HOTEL DI KOTA BENGKULU

Eko Aswidian , Jhon and Ridwan, Nurazi and Rusdi, Rusdi (2012) ANALISIS POTENSI DAN ESTIMASI PAJAK HOTEL DI KOTA BENGKULU. Masters thesis, Fakultas Ekonomi UNIB.

Text TESIS - JHON EKO ASWIDIAN - C2A010155.pdf - Bibliography Restricted to Registered users only Available under License Creative Commons GNU GPL (Software). Download (985kB)

Abstract

This research was aimed to analyze the payment management mechanism of hotel tax , the potency of hotel tax and estimation of hotels tax in 2014 as a part of original local revenue components. The research used primary and secondary data. To know the mechanism management of taking hotel tax ussed primary data taken from 18 hotels. To calculate the potential hotel tax used primary data taken from 50 hotels. To calculate the estimation with trend analyze used secondary data taken from DPKKA. Meanwhile to calculate estimation by asumption of economic growth 6 % used primary data form 50 hotels. The result of mechanism hotel tax payment management showed that 83,33% respondent knew the information about tax hotel payment from DPPKA. About 88,89 % respondent got the information from DPKKA and all respondent paid their hotel tax directly to DPKKA. 66,67 % respondent said that DPKKA had done some recheck on their tax hotel report and 88,89% respondent claimed that they had give legal bill to hotel guests. Analysis result for the potency of hotel tax determined Rp 4.142.343.390,-, meanwhile the hotel tax target in 2012 is Rp 1.514.329.920,-. The estimation of hotel tax revenue for 2014 is Rp. Rp.4.654.337.033,-.

Actions (login required)

View Item