ANALISIS REALISASI PENERIMAAN PAJAK HOTEL KOTA PADANG

Ingra Sofita

Abstract


Hotel tax is part of regional tax revenues. Based on data from the
Department of Finance and assets management of Padang city by 2013 that
number of hotels listed in the Government city of Padang i.e. amounted to as
much as 87. However, this condition is inversely proportional tax revenues
against hotels in the city of Padang. Development of the number of hotels in the
city of Padang has not been offset by growth and rising tax revenue against Hotel
tax areas.
Based on the data target and realization of hotel taxes against the PAD
shows an increase in the target in 2012 where the hotel tax of Rp 12.090.532.000
Rp 14.462.683.262 while with the realization of the potential of
Rp. 30.654.336.830, 2013 target hotel tax of Rp 15.300.000.000
Rp 17.667.533.678 while with the realization of the potential of
Rp. 37.881.509.171, and the 2014 target of Rp 19.865.600.000 hotel tax with the
realization of Rp 21.353.910.003 Rp 44.708.291.300 potential temporary.
Difference between the potential and the realization of a hotel tax revenues
reached for three consecutive years: in 2012 about 52,82%, in 2013 of 53,27%
and 2014 52.24% of potential tax revenue. From the data above, it is seen that the
inadequate tax revenues.


Keywords


Pajak Hotel

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