TINJAUAN YURIDIS TERHADAP KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA SURAKARTA

Puspita, Victoria Kicky Respati Ratna (2005) TINJAUAN YURIDIS TERHADAP KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA SURAKARTA. S1 thesis, UAJY.

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Abstract

Surakarta or frequently called Solo, is an autonomous district. As a district that owns autonomy, Solo Should extracts its own financial resources, which is significant to perform the governmental activities. Among other financial resources in Solo are hotel and restaurant tariffs. Therefore it should be known of how far hotel and restaurant tariffs contribute to teh increasing of regional revenue, and which obstacles that arise in promoting the hotel and restaurant tariffs. This research was done to fulfill the prerequisite to get Sarjana Hukum Degree in Faculty of Law of Atma Jaya University, Yogyakarta. The objectives of this research were to get picture about contribution of hotel adn restaurant tariffs to increase original regional revenu in Surakarta, to know the obstacles that arise in increasing hotel and restaurant tariffs in Surakarta. This research used normative judicial method. The results showed that the original regional revenue of Surakarta from hotel and restaurant tariffs for period of 1999 - 2003 has iocreased due to the increase of regional economy year by year. However, the contribution of hotel and restaurant tariffs to the original regional revenue of Surakarta has declined trend, so taht it needed training for regional apparatuses in order to have more skills in managing the resources of regional revenue. Moreover it needed cooperation between local government with other institutions in order to support the increasing of regional revenue/income.

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