Detail Jurnal

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.
Keyword
Pajak Hotel