PUTRI AYUNINGTYAS, 0911021021 (2015) ANALISIS POTENSI PENERIMAAN DAN EFEKTIVITAS PAJAK HOTEL DI KOTA METRO. Fakultas Ekonomi dan Bisnis, Universitas Lampung.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
ABSTRAK Analisis Potensi Penerimaan dan Efektivitas Pajak Hotel di Kota Metro Oleh Putri Ayuningtyas Pajak Hotel dikenakan terhadap fasilitas penyedia jasa penginapan atau peristirahatan termasuk jasa terkait lainnya dengan dipungut bayaran, yang mencakup juga motel, losmen, gubuk pariwisata, wisma pariwisata, pesanggrahan, rumah penginapan dan sejenisnya, serta rumah kos dengan jumlah kamar lebih dari 10. Penelitian ini dilakukan untuk mengetahui seberapa besar potensi Pajak Hotel dikota Metro dan melihat Efektivitas pemungutan Pajak Hotel di Kota Metro. Penelitian ini dilakukan terhadap seluruh Hotel yang ada di Kota Metro untuk tahun 2008-2012. Analisis dilakukan secara deskriptif. Data menunjukkan bahwa potensi pajak Hotel di Kota Metro tahun 2008-2012 sebesar Rp2.095.632.000,00 dengan realisasi sebesar Rp187.164.500,00. Hasil analisis menunjukkan bahwa pemungutan Pajak Hotel di Kota Metro belum Efektif karena terdapat perbedaan yang signifikan antara potensi dengan realisasinya. Kata Kunci : Pajak Hotel, Potensi Pajak Hotel, dan Efektivitas Pajak Hotel. ABSTRACT Analysis of Potential Revenue and The Effectiveness of Hotel Tax in Metro City By Putri Ayuningtyas The hotel tax is levied on the facilities or resort lodging service providers, which include motels, inns, cabins tourism, tourism guest houst, lodging houses and the like, as well bording house with the number of room more than 10. This research was conducted to know how potential is the hotel tax in metro city and to see its tax collection’s effectiveness. The research was conducted on all hotels in metro city for the year 2008-2012. The research was descriptive analysis. The result indicated that the potential hotel tax in metro city in 2008-2012 amounted to Rp2.095.632.000,00 with the realization amounted to Rp187.164.500,00. The analysis showed that tax collected in metro city was not been effective because there was significant difference between the potential and the realization. Keywords : hotel tax, potential of hotel tax, and effectivenees of hotel tax
| Jenis Karya Akhir: | Skripsi |
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| Subyek: | |
| Program Studi: | Fakultas Ekonomi dan Bisnis > Prodi S1-Ekonomi Pembangunan |
| Pengguna Deposit: | 5792928 . Digilib |
| Date Deposited: | 22 Apr 2015 07:17 |
| Terakhir diubah: | 22 Apr 2015 07:17 |
| URI: | http://digilib.unila.ac.id/id/eprint/8758 |
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