ANALISIS PENERIMAAN PAJAK HOTEL DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MOJOKERTO TAHUN 2013-2017

ITA AYU LESTARI, ITA AYU LESTARI (2019) ANALISIS PENERIMAAN PAJAK HOTEL DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MOJOKERTO TAHUN 2013-2017. Bachelor thesis, UNIVERSITAS ISLAM MAJAPAHIT MOJOKERTO.

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Abstract

ABSTRACT Lestari, Ita Ayu, 2018. Analysis of Hotel Tax Revenues and Entertainment Taxes on the Local Revenue of Mojokerto Regency in 2013-2014, Theisis. Accounting Study Program, Faculty of Economics, Majapahit Islamic University (UNIM) Advisor I : Tatas Ridho Nugroho, S.Pd., M.Pd Advisor II : Nur Ainiyah, SE., M.Akt Hotel tax and entertainment tax are one of the local taxes which are one of the region's original revenues, most of which will be used for financing development and other regional financing. The purpose of this study were (1) to find out how the effectiveness of Hotel Tax and Entertainment Tax on the Local Revenue of Mojokerto Regency in 2013-2017 (2) to find out how much the contribution of Hotel Tax and Entertainment Tax to the Local Revenue of Mojokerto Regency in 1013-2017. (3) to find out the rate of growth of hotel taxes and entertainment taxes. The method used in this research is the cumulative method. The data used in this study is the data of the original revenue report of Mojokerto Regency, the data in the analysis is an analysis of effectiveness, analysis of contributions. The results of this study are accepting hotel tax and overall entertainment tax and the 2013-2017 Growth Rate analysis is very effective based on its classification. Hotel tax and entertainment tax for 20132017 greatly contribute to the Local Revenue of the Mojokerto Regency. Keywords : Hotel Tax, Entertainment Tax, and Regional Original Income

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