Date: 24-10-2019 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

National Journals

Journal Detail

Potensi dan Prospek Sumber Pendapatan Asli Daerah Sektor Pajak Hotel dan Pajak Restoran Kota Samarinda

ID : 1-153-11, ISSN : 0854-4190 , PUB: Vol 15 , Desember, 2008


Goal of research are to analyze grow rate and to count annual budget potency, affectivity, and factors which have impact to restaurant and hotel taxes forecast. Also general strategy which can be used to the efforts on increasing restaurant and hotel taxes income. Analyzed data can be primary and secondary with research period from 1990/1991 to 2005 annual budget year. Research methods used quantity and quality analyze. Quantity analyze used to know the potency, grow rate and report of taxes management from hotel and restaurant at Samarinda City. Quality management analyzed with SWOT analytical method and SWOT matrix. The data are budget plan and realization sorted by time from hotel and restaurant taxes by the year 2001-205, 2001 - 2005 PDRB, amount hotel?s and motel?s rooms, restaurants and booths over Samarinda City which was collected by the years 2001-2005. Result of research, showed that average grow rate from hotels and restaurants taxes for 10 years (1990/1991-2005) yield 28.81% per year. Affectivity analyzes for 2005?s budget year shows 100.46% this means very effective because it has 100% value. Potency of Hotels and Restaurants taxes for 2005 estimated 9,142,926,578.00 rupiahs but realized only 6,802,062,665 rupiahs or 74,39% realized. Dominant factor which impact on taxes income are PDRB rate from Samarinda City, on the other hand, tourists visit and amount of hotel?s rooms have no effect on taxes income realization. Taxes collection forecast for 2007 estimated 6,122,772,376.43 rupiahs. 2008 estimated 6,568,884,447.85 rupiahs, 2009 estimated 7,014,996,519.26 rupiahs, and 2010 estimated 7,461,108,590.67 rupiahs. From the result of SWOT analyze, showed that general strategy for increasing taxes income from hotel and restaurant is concentrated strategy. To support this strategy can be obtained with observation whether internal or external observation.


Keyword: Hotel and Restaurant taxes, Samarinda City.

Author: Muhammad Suyudi