ANALISIS PENERIMAAN DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Kabupaten Sukoharjo Tahun 2011 – 2015)
Abstract
The purpose of this study was to analyze the effectiveness, efficiency and tax
contribution in Sukoharjo district from 2011-2015. This research is a case study in
Sukoharjo district. The type of data using quantitative and qualitative data. Sources
of data using secondary sources. The technique of collecting data used interviews,
documentation and observation. Data were analyzed used effectiveness ratio,
efficiency ratio and the ratio of contributions. The results showed the average
effective tax revenues in the years 2011-2015 Sukoharjo said to be effective as a
percentage effectiveness by 124.97%. The average efficiency ratio Sukoharjo
regency hotel tax revenue in 2011-2015 is said to be sufficient. The average rate of
growth of tax revenue in Sukoharjo district during the last five years are the years
2011-2015 shows the growth rate of 66,71% that expressed less successful.
Keywords: effectiveness, efficiency, contribution, hotel taxes
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