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ANALISIS EFEKTIVITAS PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN DI KOTA MALANG

Hasanah, Ummul (2012) ANALISIS EFEKTIVITAS PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN DI KOTA MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

See the development of hotel and restaurant sector in the city of Malang, and the activities of local government and explore the city of Malang in managing the resources revenue (PAD). Thus, the need for an analysis of tax revenues and hotel tax where the tax restaurant is one of the largest revenue in the PAD. Objectives to be achieved in this study is to describe the effectiveness of tax revenues from hotels and restaurants in the city of Malang by comparing the amount of budget to actual revenues and the factors that influence the effectiveness. The research was conducted at the Office of Regional Revenue Office of Malang. The type of qualitative research is descriptive. And the data obtained that the budget data and actual revenues Revenue 2006-2010. Collecting data in this study carried out by the method of documentation. Techniques of data analysis in this study by calculating the effectiveness of hotel tax and restaurant tax and then analyze the results of the effectiveness of those associated with the factors that influence the effectiveness of the results. The results show the effectiveness of tax revenue from the hotel and restaurant tax years 2006 through 2010 budget has reached the set targets of 100% and have been effective. However, the effectiveness of the experience up and down which is influenced by several factors such as tax arrears, the number of taxpayers and others. Fulfillment of the realization over the target (more than 100%) due to the efforts made by the Revenue Department to always improve the quality of performance.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 13 Jan 2015 03:21
Last Modified: 13 Jan 2015 03:21
URI : http://eprints.umm.ac.id/id/eprint/14661

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