ANALISIS POTENSI DAN ESTIMASI PAJAK HOTEL DI KOTA BENGKULU

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,-.