POTENTIAL ANALYSIS, EFFECTIVENESS AND HOTEL TAX CONTRIBUTION TO REGIONAL TAX REVENUE (Case Study In Bukittinggi City West Sumatera Province)

Abstract

Author             : M. Sidiq Ifriyanto
Counselor I        : Dr. Erni Febrina Harahap SE, M.Si
Supervisor II      : Nurul Huda SE, M.Si

                                    SUMMARY

Positive PAD growth in Bukittinggi City is inseparable from the contribution of local taxes in it. Taxes as regional revenue seem to be clear that if taxes are increased then the revenue of the region increases, so that the regions can do more for the benefit of the community. One of the regional taxes whose potential is growing along with the increasingly concerned about the components of the services and tourism sectors in development policy so as to support the development of the leisure business (tourism) is the hotel tax.

The size of the revenue of local tax revenues depends mainly on the potential and management of the area, the realization of local tax revenues that do not meet the target becomes a very interesting problem for researchers to be a thesis topic in order to know the actual situation that happened at the time that causes the target not achieved maximally.

The purpose of the study to determine and calculate the potential, effectiveness and tax contribution of hotels owned by the city of Bukittinggi.
Data analysis method used in this research is descriptive research method, where the researcher try to describe reality or state of an object in the form of description of sentences and data of numbers based on information that is directly related to this research. The data required in this study is quantitative data in the form of a detailed list of tax revenues of Bukittinggi City hotels from 2012-2016.

The results of this study indicate that the Potential Tax Hotel in Bukittinggi City is very large and tend to increase in the year of research. The average rate of effectiveness of Bukittinggi City Tax Collection from 2012 to 2016 is 207,81% and is classified as very effective. Hotel Tax Bukittinggi City contributes to local taxes on average of 32.69%. This means that the Hotel Tax sector is quite influential on the tax revenue area of Bukittinggi City.

Keywords: Hotel Tax Potential, Hotel Tax Effectiveness, Hotel Tax Contribu- tion, Local Tax