KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA GORONTALO

Abstract

This study aims to determine the contribution and effectiveness of hotel tax against region income Gorontalo City in 2012-2017. The method used is descriptive method with quantitative approach.The data used in this research is secondary data that are time series from 2012 to 2017. The data includes: hotel tax revenue and local revenue Gorontalo city, which was obtained from the Regional Finance Agency. Andcollected in the form of documentation. The results showed that the contribution of tax revenue to local revenues hotel Gorontalo during the last six years, namely from 2012 to 2017 on average contributed to an increase in local revenues, The average percentage contribution of hotel tax on revenue at 3:16%. While the level of effectiveness of hotel tax on revenue classified as effective even though the hotel tax target budgeted annually raised.