Efforts To Improve Regional Original Income of Medan City Through Hotel Taxes

Authors

  • Deasy Arisandy Aruan Prima Indonesia University
  • Dianty Putri Purba Prima Indonesia University

DOI:

https://doi.org/10.31098/jibm.v1i1.224

Keywords:

Hotel Taxes, Local Own Revenue I. INTRODUCTION

Abstract

The purpose of this research is to find out how the contribution of Hotel Taxes in increasing the Regional Original Income of Medan City and what are the efforts in increasing the hotel tax. Sources of data used in this research are secondary data, namely in the form of targets and realization of hotel tax revenue and realization of local revenue Medan City from 2016 to 2018. The data analysis technique used in this study is to use descriptive analysis. Hotel Tax to Local Own Revenue is to compare the actual value of Hotel Tax with the realization of Local Own Revenue in Medan City. The results show that in 2016-2018, the contribution of Hotel Tax in the city of Medan increased every year. In contrast to the contribution, the value of the realization of Regional Original Income tends to fluctuate because, in 2016-2017, it increased, while in 2018, the realization value decreased.

References

Abdullah, Ikhsan dan Yudhia Ayu Puspita. 2016. Analisis Kontribusi Pajak Hotel Dalam Meningkatkan Pendapatan Asli Daerah (PAD) Kabupaten Deli Serdang. Jurnal Pajak dan Bisnis. Vol. 4 No. 4.

Dani, H. (2006). Kamus Ilmiah Populer. Surabaya: Gita Media Press

Halim, Abdul. 2004. Akuntansi Keuangan Daerah Edisi Revisi. Jakarta: Salemba Empat.

Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet.

Tim Litbang Depdagri Fisipol UGM Tahun 1991 tentang Kriteria Kontribusi.

Tonapa, Hesty Reny, David Saerang dan Lidia Mawikere. 2017. Analisis Potensi, Efektifitas Dan

Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah Kabupaten Tana Toraja. Jurnal

Riset Akuntansi Going Concern, Vol. 12 No. 1.

Undang-Undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan Antara Pusat dan Daerah

Downloads

Published

2020-11-15

Issue

Section

Articles