Jurnal Ekonomi dan Studi Pembangunan (Journal of Economics and Development Studies)
Vol 9, No 2 (2017)

The Analysis of Effectivity and Efficiency of Tax Collection from Hotels and Restaurants in Order to Increase The Original Regional Income (PAD) in Mataram

Rini Yuliandari (Post Graduate Program in Economics, Universitas Mataram)
Taufik Chaidir (Doctor in Economics, Universitas Mataram)
Hadi Mahmudi (Doctor in Economics, Universitas Mataram)



Article Info

Publish Date
03 Nov 2017

Abstract

This research aims to discover the effectivity, the efficiency, the performance as well as the contribution of tax collection from hotels and restaurants toward the Original Regional Income in Mataram from 2011 until 2016. The method used is a quantitative method for case study as the data collection. The result shows that the effectivity and efficiency of the tax collection from hotels and restaurants in Mataram are considered in the effective and efficient category. Meanwhile, the contribution of hotels and restaurants tax collection to the regional tax is 0,27% and 0,13% toward the Original Regional Income, thus, the hotel and restaurant taxes give a good contribution to the regional tax and original regional income in Mataram. In addition, the performance of hotels and restaurants tax is in a developing category.Keywords: Effectivity, Efficiency, Performance, Hotel and Restaurant Tax, Original Regional Income (PAD)JEL Classification: G31, H17

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Journal Info

Abbrev

jesp

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi dan Studi Pembangunan focuses on scientific papers related to development economics include critical analysis of economic development issues, local economic development, community economic development, economic growth, international trade and finance, fiscal and monetary policy, ...