Analisis Potensi, Efektifitas dan Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Wonosobo

Serani Tuladani, Estu (2016) Analisis Potensi, Efektifitas dan Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Wonosobo. Other thesis, UPN "Veteran" Yogyakarta.

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ABSTRAK.pdf

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Abstract

One of the efforts done by the Government of Wonosobo Regency in order to increase the Original Regional Income (Pendapatan Asli Daerah – PAD) is through Hotel Tax considering Wonosobo regency is one of many tourist destination that is on the rise in Central Java. This research is done on the Revenue Department and the Tourism Department of Wonosobo. The purpose of this research is to know the amount of hotel tax potential, the level of effectiveness of hotel tax revenue, and hotel tax contribution in Wonosobo towards the Original Regional Income. The research method used in this research is descriptive qualitative method with secondary data obtained through direct observation in Wonosobo. The data used is the data in 2012 to 2014. The results of this research shows that the potential of hotel tax in Wonosobo regency is still low. The effectiveness of tax revenue in Wonosobo regency of years 2012-2014 is categorized to be effective. Wonosobo regency hotel tax contribution towards the Original Regional Income (PAD) Wonosobo regency has decreased from year 2012 to 2014 and included in the category severely lacking. Keywords: Original Regional Income, Hotel Tax, Potential, Effectiveness, Contribution Salah satu upaya Pemerintah Kabupaten Wonosobo dalam meningkatkan Pendapatan Asli Daerah ( PAD ) yaitu melalui Pajak Hotel mengingat Kabupaten Wonosobo merupakan salah satu destinasi wisata yang sedang naik daun diProvinsi Jawa Tengah. Penelitian ini dilakukan pada Dinas Pendapatan dan Dinas Pariwisata Kabupaten Wonosobo. Tujuan dari penelitian ini yaitu mengetahui besarnya potensi pajak hotel, tingkat efektifitas penerimaan pajak hotel, dan kontribusi pajak hotel di Kabupaten Wonosobo terhadap Pendapatan Asli Daerah(PAD). Penelitian ini menggunakan metode deskriptif kualitatif dengan data sekunder yang diperoleh melalui observasi langsung ke Kabupaten Wonosobo.Data yang digunakan yaitu data tahun 2012 hingga 2014. Hasil dari penelitian ini menunjukan bahwa ternyata potensi pajak hotel di Kabupaten Wonosobo masihrendah. Tingkat efektifitas penerimaan pajak hotel di Kabupaten Wonosobo dari tahun 2012-2014 dikategorikan efektif. Kontribusi pajak hotel Kabupaten Wonosobo terhadap Pendapatan Asli Daerah (PAD) Kabupaten Wonosobo mengalami penurunan dari tahun 2012-2014 dan masuk dalam kategori sangat kurang. Keywords: Pendapatan Asli Daerah (PAD), Pajak Hotel, Potensi, Efektifitas, Kontribusi.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 02 May 2016 03:25
Last Modified: 02 May 2016 03:25
URI: http://eprints.upnyk.ac.id/id/eprint/22

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