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ANALISIS EFEKTIVITAS PENERIMAAN PAJAK HOTEL DAN RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA MALANG

RAHMAWATI, HAIRINA SUKMA (2014) ANALISIS EFEKTIVITAS PENERIMAAN PAJAK HOTEL DAN RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

Tax Hotel and Restaurant is one potential source of revenue in Malang. It can be seen from the hotel and restaurant establishments in the city poor. The purpose of the study is to analyze how and how much effectiveness, as well as the potential contribution of Hotel and Restaurant Tax receipts in Malang. The analytical tool used to classify the form of an analysis of potential tax revenue, analysis of the effectiveness and contribution analysis. The benchmarks used in determining the effectiveness of the value of the effectiveness of > 100 %. While the benchmarks for assessing the contribution is the contribution value of > 4 %. The analysis shows that the potential of hotel tax receipts tend to be retarded from 2009 to 2012. The average value of the effectiveness and contribution of hotel tax receipts from 2008 to 2012 have been classified in excess of the benchmark is 106.76 % and 5.28 %. While the potential of tax revenue in Malang Restaurants tend to lead potential and primed. Effectiveness and value the contribution of restaurant tax receipts from 2008 to 2012 each worth 106.90 % and 10.28 %. Based on the results of the analysis can be concluded that the Hotel and Restaurant Tax receipts in Malang has been effective and contribute greatly to the original income Malang.

Item Type: Thesis (Other)
Subjects: T Technology > TK Electrical engineering. Electronics Nuclear engineering
Divisions: Faculty of Engineering > Department of Electrical Engineering (20201)
Depositing User: Halimatus Zahroh
Date Deposited: 02 Feb 2015 07:12
Last Modified: 02 Feb 2015 07:12
URI : http://eprints.umm.ac.id/id/eprint/15532

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