ANALISIS EFEKTIFITAS DAN KONTRIBUSI PAJAK DAERAH YANG BERKAITAN LANGSUNG DENGAN SEKTOR PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH KOTA BUKITTINGGI DAN PADANG

ANI, SAFITRI (2014) ANALISIS EFEKTIFITAS DAN KONTRIBUSI PAJAK DAERAH YANG BERKAITAN LANGSUNG DENGAN SEKTOR PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH KOTA BUKITTINGGI DAN PADANG. Diploma thesis, Universitas Andalas.

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Abstract

The purposes of the research are (1) to view and analyze the effectiveness in collection of Hotel Tax, Restaurant Tax, and Entertaiment Tax in Bukittinggi city (2) to view and analyze the effectiveness in collection of Hotel Tax, Restaurant Tax, and Entertaiment Tax in Padang city (3) to view and analyze the contribution of Hotel Tax, Restaurant Tax, and Entertaiment Tax against original regional income of Bukittinggi city (4) to view and analyze the contribution of Hotel Tax, Restaurant Tax, and Entertaiment Tax against original regional income of Padang city. This research used quantitative-descriptive method. The techniques of data collection are documentations and interviews. The data which used in this research is the budgeting realization report from revenue of regional tax during 3 years, 2011, 2012 and 2013. The data were analyzed using time series analysis, the effectiveness analysis and the contribution analysis. Based on the results of this research, the conclusions are: (1)Totally, the average effectiveness regional tax have connection with tourism sector directly in Bukittinggi City during 2011 until 2013 is 88,82%. (2) Totally, the contribution of regional tax from tourism sector against original regional income of Bukittinggi city during 2011 until 2013 is 22,36%. (3) In total, the average effectiveness regional tax have connection with tourism sector directly in Padang city during 2011 until 2013 is 111,76%. (4) Totally, the contribution of regional tax have connection with tourism sector directly against original regional income of Padang city during 2011 until 2013 is 16,91%. Keywords : hotel tax, restaurant tax, entertainment tax, original regional income, effectiveness, contribution

Item Type: Thesis (Diploma)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: ms Meiriza Paramita
Date Deposited: 27 Jul 2016 09:52
Last Modified: 27 Jul 2016 09:52
URI: http://scholar.unand.ac.id/id/eprint/13003

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