ANALISIS POTENSI DAN UPAYA MENINGKATKAN PAJAK HOTEL KOTA PALEMBANG

INDRI, YONA KHARISMA and Susetyo, Didik and Adnan, Nazeli (2011) ANALISIS POTENSI DAN UPAYA MENINGKATKAN PAJAK HOTEL KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research was an attempt to find out (1) the potential for hotel taxes, and (2) efficiency and effectiveness levels of hotel tax revenues in Palembang in the period of 2001 -2010. The research results show that the total potential for hotel tax revenues in Palembang amount to Rps 1 i I ,boofd(36.0O, and an estimated size of 83*% could'ire realized. The effectiveness level in the past ten years was good; it pointed to 118.8% revenues. As for the efficiency level, it was good as indicated by the tax realization of 20% to 25%. Further researchers need to have a larger sample and more variables in order to obtain more accurate results. The City Government is recommended to control tax regulations that benefit both parties especially for Palembang society members. In the collection of the taxes, officers should act strictly, fairly and wisely; they implement the regulations fairy in order to realize bigger potential for the hotel taxes.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Potential, Hotel Tax
Subjects: H Social Sciences > HJ Public Finance > HJ2336-2337 Tax exemption
H Social Sciences > HJ Public Finance > HJ4113-4601 Property tax
Divisions: 01-Faculty of Economics > 60201-Development Economics (S1)
Depositing User: Tiara Hilda Safitri Rts
Date Deposited: 28 Jun 2021 02:49
Last Modified: 28 Jun 2021 02:49
URI: http://repository.unsri.ac.id/id/eprint/48771

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