“Analisis Efektifitas dan Kontribusi Penerimaan Pajak Hotel, Pajak Restoran dan Pajak Parkir Terhadap Pendapatan Asli Daerah Kabupaten Padang Pariaman Tahun 2014-2017”

Ozhy, Syahputra (2018) “Analisis Efektifitas dan Kontribusi Penerimaan Pajak Hotel, Pajak Restoran dan Pajak Parkir Terhadap Pendapatan Asli Daerah Kabupaten Padang Pariaman Tahun 2014-2017”. Diploma thesis, Universitas Andalas.

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Abstract

The municipality of Padang Pariaman was one of the areas that carried out of the autonomy of the areas in accordance with Indonesia government policies. In the execution of the autonomy, the municipality of Padang Pariaman need his teritory development financing, which is mostly from a tax revenue. The study is intended to know the degree of effectiveness and contribution of hotel tax, restaurant tax and parking tax on the original income of the municipality Padang Pariaman. In thi study using descriptive analysis methods. The data analysis techniques uses quantitative analysis techniques. Based on the analysis, the average effective tax collection hotel , restaurant tax and parking tax in the space of 2014-2017 is very effective, and the average contribution collection hotel, restaurant tax and parking tax on the original income of the municipality Padang Pariaman years 2014-2017 is lack. Keywords: effectiveness, contribution, hotel tax, restaurant tax, advertisement tax parking tax, local revenues

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