Rismawati, Andi
Fakultas Ekonomi Universitas Tadulako

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ANALISIS KINERJA PAJAK HOTEL DI KOTA PALU Rismawati, Andi; Kasim, Muh. Yunus; Fattah, Vitayanti
JURNAL ILMU MANAJEMEN UNIVERSITAS TADULAKO Vol 2, No 3 (2016): September
Publisher : Fakultas Ekonomi Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2248/ejimut.v2i3.10736

Abstract

The purpose of this study is to determine the performance of hotel tax in Palu using value for money approach consisting of three ratios that are: economic ratio, ratio efficiency and effectiveness ratio. Data collection technique includes field research, literature research, and interview. The results of this study show that economic ratio of hotel tax in Palu City in 2013-2016 is considered more "economical", the efficiency ratio shows that the achievement level of hotel tax in Palu City in 2013-2016 is considered "highly efficient", and the effectiveness ratio shows that the performance of hotel tax in Palu City in 2013-2016 is considered "highly effective."