ANALISIS LAJU PERTUMBUHAN ANTARA KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BALIKPAPAN

Authors

  • Bravo Yengky Karundeng
  • Yudea Yudea

DOI:

https://doi.org/10.31941/jebi.v16i1.319

Abstract

This research aims to know the contribution and the rate of growth of hotel tax and restaurant tax to
local revenue Balikpapan city. This research was conducted at the Department of Revenue office in the
city of Balikpapan. By using data analysis with quantitative descriptive way, the research concluded
that the realization of local revenue of hotel tax and restaurant tax in the years 2009-2013 was achieved.  Tax receipts for contributions hotel tax and restaurant tax on local taxes in the year 2009 2013
was not achieved, while the contribution receipts tax on hotel and restaurant tax to local revenue
in the year 2009-2013 was not achieved. Therefore, the growth rate of hotel tax and restaurant tax fluctuate, the impact of not achieving the target of tax revenue.
Keywords:  Hotel Tax, Restaurant Tax, Rate of Growth, Local Revenue.


Author Biographies

Bravo Yengky Karundeng

Mahasiswa Prodi Akuntansi, Fakultas Ekonomi Universitas Balikpapan

Yudea Yudea

Staf Pengajar Prodi Akuntansi, Fakultas Ekonomi Universitas Balikpapan

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Issue

Vol. 16 No. 1 (2015): Jurnal Ekonomi dan Bisnis Maret 2015

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Artikel

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