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  • Hb Economic Theory


The title of the study "Effectiveness Analysis of Tax Collection of Hotels and Restaurants in Effort to Increase Revenue Urban Stone." This research uses descriptive quantitative method. The purpose of this study were (1) To determine the extent to which the effectiveness of tax collection and Hospitality in the City of Stone (2) To know the growth of Hotel and Restaurant Tax and Revenue Region in the Stone Town from 2003 to 2006 (3) To find out how great contribution and Hospitality Tax revenues against region income. The data used in this research is secondary data obtained from Batu Revenue Service. Analysis technique used is to analyze the implementation of hotel and restaurant tax collections by using the internal control system, analysis of the ratio of growth of hotel taxes, restaurant taxes and local revenues, the analysis of the effectiveness of the hotel and restaurant tax revenues to local revenues, analyzes the contribution of hotel tax revenue and restaurants to local revenues. Based on the research and data analysis results showed that the evaluation of the Internal Control System of the organizational structure, authority systems and recording procedures, the elements of healthy practices and employee skills in hotel and restaurant tax pemugutan in Batu Regional Revenue Office, has been good. Hotel and restaurant tax receipts have been effective because of the realization of the hotel and restaurant tax receipts exceeded the target set (more than 100%). Hotel tax revenue in the year 2003-2006 experienced growth with an average growth rate of 4.61% per year. Restaurant Tax revenue growth in the year 2003-2006 with an average growth rate of 23.21% per year. Local Revenue Receipts in the year 2004-2006 experienced growth with an average growth rate of 15.58% per year. The average contribution of Hotel Tax to PAD for 4 (four) years from 2003-2006 amounted to 19.49% annually. The average contribution to tax revenue Restaurant to PAD for 4 (four) years from 2003-2006 amounted to 2.90% annually. From the above calculation can be concluded that the original income Batu supported by one of the regional tax component of the hotel and restaurant tax is due to give substantial contributions, to improve the original income tax increases needed to do hotels and restaurants through intensification and extensification.

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