Articles

Found 1 Documents
Search
Journal : E-JOURNAL MANAJEMEN FE UNTAD

ANALISIS PENERIMAAN PAJAK HOTEL TERHADAP PENINGKATAN PENDAPATAN PAJAK DAERAH DI KOTA PALU RAFYUMAN R. MASSI, RIZKI; FAISAL, MUH.; HUSNA, HUSNA
JURNAL ILMU MANAJEMEN UNIVERSITAS TADULAKO Vol 3, No 1 (2017)
Publisher : Fakultas Ekonomi Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB)

Abstract

This study aimed to test the level of growth, efficiency, effectiveness and contribution of the hotel tax to the local tax in Palu. The data used in this study are primary and secondary data in the analysis of the period from 2010 until 2014. The research was conducted at the Department of Revenue, Finance and Asset Management Area (DPPKAD) Palu. The analytical tool used is the analysis of the growth, efficiency analysis, analysis of effectiveness, and analiasis contributions.  Results of research suggests that the growth of tax collection in the city of Palu at 52.73%. In real terms is seen to rise, but the percentage will fluctuate. Tax collection in the city of Palu in the period of 2010-2014 showed very effective, it is seen that the hotel tax realization can be achieved over 100% with the level of effectiveness of 133.05%. The efficiency rate of the hotel tax diakatakan very efficient year after year with an efficiency rate of hotel tax of 0.05 or 5%. Hotel tax contribution to the local tax on the hammer city in 2010-2014 amounted to 8.16%, this means local tax revenue amounting to 8.61% of Palu comes from the hotel tax.