Analisis Efektivitas Dan Kontribusi Pajak Hotel, Pajak Restoran, Pajak Reklame Dan Pajak Parkirpada Pendapatan Asli Daerah Kota Tangerang Tahun 2010–2014

Abstract

The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs independently. Tangerang City is one of the areas that implement decentralization policy and requires a lot of funds to finance regional development. The biggest potential possessed Tangerang City in the financing of regional expenditures derived from local taxes and are expected to provide the largest contribution in PAD. This study aims to determine the effectiveness of tax collection hotels, restaurants, billboards and parking, and its contribution to the PAD Tangerang City. Methods of data analysis in this research is descriptive analysis. The variables in this study are the ratio of the effectiveness and contribution analysis. Data analysis technique in this study is a quantitative analysis. Based on the analysis, the average effective tax collection hotel, restaurant tax, advertisement tax and parking tax years 2010-2014 is very effective and the average contribution collection hotel, restaurant tax, advertisement tax and Tangerang city parking tax years 2010-2014 is lack.