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ANALISIS PENERIMAAN PAJAK RESTORAN DAN PAJAK HOTEL SEBAGAI PENDAPATAN ASLI DAERAH KOTA BANDUNG

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ABSTRACT ANALYSIS OF RESTAURANT AND HOTEL TAXES ON PROPERTIED ORGINAL REGION INCOME (PAD) IN BANDUNG CITY Writen by: Sri Wulan Simangunsong NIM: 1632071 This study aims to determine and analyze the factors of Propertied Original Region income (PAD) which is hotel and restaurant taxes as independent variables. This study has been done in Bandung local revenue offices in 2014-2018. This study is using descriptive method. The objective of research is to understand the contribution, effectiveness and growth rates of hotel and restaurant taxes to Propertied Region Income. Data are secondary which obtain from The Report of Target and Realization of Local Income Revenue from the Period 2014-2018 made by The Official of Local Income of Bandung. The result of this study shows the average of restaurant and hotel taxes contribution is on 2014-2018 is 10,55 % and 11,88 % which means does not reach the contribution. Also, average contribution effectivity level of restaurant and hotel taxes as Propertied Original Region income (PAD) is 104,15 % which means very effective and 97,75 % which means effective. The average growth rates of hotel and restaurant taxes is 22,23 % and 11,48 % which means not successful. Keywords : Propertied Original Region income, Contribution, Effectivity, Growth Rates