Laporan Tugas Akhir D3
Analisis Penerimaan Pajak Hotel, Pajak Restoran, dan Pajak Hiburan terhadap Pendapatan Asli Daerah di Kabupaten Kebumen
The purposes of this study are to determine the effectiveness analysis, contribution analysis, and analysis of the growth rate of hotel tax, restaurant tax, and entertainment tax on District Own Source Revenue (PAD) in Kebumen during 2012 to 2016. This research is quantitative descriptive. The data used is secondary data in the form of targets and realization of revenues from hotel tax, restaurant tax, and entertainment tax in Badan Pengelolaan Pendapatan Daerah Kebumen. Data collection techniques using documentation techniques and interview techniques. Data analysis used in this research is effectiveness analysis, contribution analysis, and growth rate analysis. The results of the study show the effectiveness of hotel tax revenues and restaurant tax revenues in 2012 to 2016 are always in very effective criteria. The effectiveness of entertainment tax revenues in 2012 and 2016 has two criteria, which are quite effective and effective. Contributions from hotel tax revenues, restaurant tax revenues, and entertainment tax revenues to PAD in 2012 to 2016 is still in the criteria of lack of contribution and no contribution. The rate of growth of hotel tax revenues in 2012 to 2016 has increased every year. The growth rate of restaurant tax revenues and intertainment tax revenues for five years is fluctuated.
Keywords: District Own Source Revenue (PAD), hotel tax, restaurant tax, entertainment tax, effectiveness, contribution, growth rate.
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