ANALISIS KONTRIBUSI PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH(Studi Pada Dinas Pendapatan Daerah Kota Batu)

FAUZIYAH, FERY (2008) ANALISIS KONTRIBUSI PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH(Studi Pada Dinas Pendapatan Daerah Kota Batu). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research have been studied at Dinas Pendapatan Asli Daerah (DISPENDA) Kota Batu; the title is “ Countribution Analysing Hotel and Restaurant Tax for Domestic Income” The purpose of this research is to describe the effect of development of Hotel and Restaurant tax for Domestic Income in Batu. Analyzing technis that haven been used is analyzing growth ratio for hotel tax, Hotel tax and Domestic Income, countribution Hotel and Restaurant tax income analyzing for Domestic Income. The analyzing growth Hotel and Restaurant tax income effect for domestic income is in 2003-2007 have been increase in grown rate for 4,38% in a year, Restaurant Tax Income on 2003-2007 have been increase in a grown rate for 20,34% in a year. Domestic Income in 2003-2007 have been increase for 16,53% in a year, this development happen because there is any potential increasingly for each component of Domestic income and wilingnes to up grading the quality of working in order to intensification and extensication that doing in this case and will effect in income realizing from each component of Domestic Income going to increase generally from the regional tax, regional retribution, government regional company profit, another legal domestic income, in other to increase the Domestic Income Departemat. The result of Hotel and Restaurant Countribution analyzing for Domestic Income, that countribution rate from Hotel Tax for Domestic Income in 5 years in 2003-2007 in the rate of 18,09% in a years. In 2004 hotel tax giving Income in a better number for 22,95%. Restaurant tax income rate in Domestic Income for 5 years in 2003-2007 period is 2,83% in a years. In 2005 Restaurant tax giving better countribution for 3,76%. From this calculation can be concluded that Domestic have been based from each one component regional tax that will be Hotel and Restaurant tax because they are giving a big number of contribution, to grown the Domestic Income need to increase Hotel and Restaurant tax with intensification and extensification.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 03 May 2012 03:39
Last Modified: 03 May 2012 03:39
URI: http://eprints.umm.ac.id/id/eprint/3989

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