Analisis Potensi dan Efektivitas Pajak Hotel Kabupaten Serang Tahun 2015-2020

Anisa Suci Lestari, Nugraha Nugraha, Raden Dian Hardiana

Abstract


The research aims to determine the potential hotel tax revenue with the level hotel tax effectiveness in Serang District from 2015 until 2020. This research uses a descriptive method by analysing the data of the target report and realization of hotel taxes, hotel occupancy rates, and hotel rates in Serang District in 2015-2020 from Regional Revenue Agency, the financial management agency and regional assets, also department of youth, sports and tourism. The result of this study shows the potential of hotel tax in 2015-2020 was fluctuated, but the realization revenue always exceeds the target set by Serang District. The effectiveness of hotel tax in Serang District from 2015 until 2020 has an average effectiveness level of 67,87% included in the less effective category

Keywords


Original Region Income, Local Tax, Hotel Tax Potential,And Hotel Tax Effectiveness

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References


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