Analisis Efektivitas, Efisiensi, Kontribusi Pajak Hotel dan Restoran Terhadap Pendapatan Asli Daerah Kota Yogyakarta

Abstract

The purpose of this research is to determine: (1) The income growth from hotel and restaurant taxes in Yogyakarta for a period of 2011-2015, (2) The effectiveness of hotel and restaurant taxation in Yogyakarta for a period of 2011- 2015, (3) The Efficiency of hotel and restaurant taxation cost in Yogyakarta for a period of 2011-2015, (4) The contribution of hotel and restaurant taxes toward regional real income in Yogyakarta for a period of 2011-2015. This research uses qualitative descriptive method. The population used in the research is all of the local tax components. The sample is tax object of hotel and restaurant for a period of 2011-2015. Documentation and interviewing are method used in data collection of the research. This research uses analytic method; qualitative descriptive; to analyze the data toward the realization of tax income, taxation cost for tax object of hotel and restaurant; effectiveness of hotel and restaurant taxation; efficiency of hotel and restaurant taxation cost; and contribution of hotel and restaurant taxes toward regional real income. The result of the research showed that there was the increasing of the realization of tax income from hotel and restaurant in period of 2011-2015, while the hotel and restaurant taxation cost also has a tendency to increase. The effectiveness of hotel and restaurant taxation was fluctuative as well as the efficiency of hotel and restaurant taxation cost. The contribution of hotel and restaurant taxes tend to increase toward regional real income for a period of 2011- 2015.