Wahyuni, Sri (2013) Analysis Of Potency And Contribution Of Hotel Tax To Local Income (Pad) (A Case Of Bengkalis Regency). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji potensi dan kontribusi pajak hotel ke pendapatan lokal (pad) Kabupaten Bengkalis. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Metode pengumpulan data adalah studi perpustakaan, dokumentasi, wawancara, dan observasi. Disimpulkan bahwa potensi pajak hotel Kabupaten Bengkalis sangat tinggi, tetapi tidak semua potensi dapat diwujudkan. Hal ini dapat dilihat dari berbagai perhitungan antara potensi dan realisasi pendapatan pajak hotel 66,74% pada tahun 2009, 73,25% pada 2010, dan 75,67% pada tahun 2011. Dengan kata lain, realisasi pajak hotel yang dicapai dalam tiga tahun berturut-turut, 33,26% pada tahun 2009, 26,75% pada tahun 2010, dan 24,33% pada tahun 2011 dari pendapatan potensi nyata dari pajak hotel. Kalau tidak, kontribusi pajak hotel ke pendapatan lokal (pad) cenderung menurun.
English Abstract
This research aims to examine the potency and contribution of hotel tax to Local Income (PAD) of Bengkalis Regency. The type of research used is quantitative descriptive. The data collecting method are library study, documentation, interview, and observation. It is concluded that the potency of hotel tax of Bengkalis Regency is very high, but not all of potency can be realized. It can be seen from the different of calculation between potency and realization revenue of hotel tax 66.74% in 2009, 73.25% in 2010, and 75.67% in 2011. In other words, the realization of hotel tax that achieved within the three consecutive years, 33.26% in 2009, 26.75% in year 2010, and 24.33% in year 2011 from the real potency revenue of hotel tax. Otherwise, the contribution of hotel tax to Local Income (PAD) tends to decrease.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2013/68/051303029 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 25 Apr 2013 10:39 |
| Last Modified: | 18 Oct 2021 12:28 |
| URI: | http://repository.ub.ac.id/id/eprint/107064 |
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