ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENERIMAAN PAJAK DAERAH ( Studi Kasus Pada Kabupaten Sleman Propinsi Yogyakarta )

Abstract

Yogyakarta Special Region which is a tourist area and city education . One of the biggest income tax receipts from hotels and restaurants . In the year 2012 the government of Yogyakarta has not been able to achieve the target of local tax revenue in the amount of Rp . 173.9 billion . And it dikarekanan delays tax collection of hotels and restaurants ( as the biggest contributor to the tax ) .
This study aims to calculate , compare the magnitude of the potential tax and tax revenue targets , assessing the effectiveness of the collection , see the hotel tax growth in DIY . As well as the hotel tax Contributions to the local tax revenue . The data used to support this research is secondary data and primary data which includes target data reception , data of actual revenue and expenditure budget , receipts tax on hotel and restaurant , hotel growth . The analytical tool used is the analysis of the growth of the hotel tax , the tax potential analysis , analysis of effectiveness , and the calculation of the contribution .
Keywords :Local Taxes , Taxes , Taxes potential , effectiveness