Analyze of Hotel Taxes in Surabaya Indonesia
Name : Tantri Widya Sari
NIM : 125030207111100
Analysis of Hotel Taxes in Surabaya City (No. 9 of 2003)
Payment of taxes is a manifestation of the obligations and the role of the taxpayer to directly carry out the tax obligations for financing the State and National development. Sources of financing local development that can be extracted from the original income (PAD) in the city of Surabaya as one of the cities in Indonesia, comes from local taxes, levies, profit enterprises, as well as other income.
Hotel taxes are a tax on services provided by the hotel. Hotels are accommodation facilities services provider / resort including other related services with free of charge, which includes also the motel, inn, tourist huts, tourism house, guesthouse, lodging houses and a boarding house with a number of rooms more than 10 rooms. Taxes contributed the most in revenue (PAD) in Surabaya. This can be due to the city of Surabaya is one of the world's second largest city in Indonesia after Jakarta and Surabaya city did not escape into a tourist destination and educational purposes because it looks a lot of university are available in the city of Surabaya.
The hotels provide a token of appreciation to the local government in running the government that is a form of appreciation regional fulfillment of tax obligations. Mutuality if the taxpayer meets hotel tax obligations, this is because the tax revenue will mostly be allocated for the construction of infrastructure that can support an increase in the potential of the hotel reception itself although the hotel will not accept contra directly from the payment of taxes. This is a function of the water budget of taxes is as a source of local government funds to finance its expenditure spending in anticipation of the development and dynamics of community activities in tune with the demands of globalization and decentralization.
A form of analysis and evaluation is needed to assess the performance and effectiveness as well as
NIM : 125030207111100
Analysis of Hotel Taxes in Surabaya City (No. 9 of 2003)
Payment of taxes is a manifestation of the obligations and the role of the taxpayer to directly carry out the tax obligations for financing the State and National development. Sources of financing local development that can be extracted from the original income (PAD) in the city of Surabaya as one of the cities in Indonesia, comes from local taxes, levies, profit enterprises, as well as other income.
Hotel taxes are a tax on services provided by the hotel. Hotels are accommodation facilities services provider / resort including other related services with free of charge, which includes also the motel, inn, tourist huts, tourism house, guesthouse, lodging houses and a boarding house with a number of rooms more than 10 rooms. Taxes contributed the most in revenue (PAD) in Surabaya. This can be due to the city of Surabaya is one of the world's second largest city in Indonesia after Jakarta and Surabaya city did not escape into a tourist destination and educational purposes because it looks a lot of university are available in the city of Surabaya.
The hotels provide a token of appreciation to the local government in running the government that is a form of appreciation regional fulfillment of tax obligations. Mutuality if the taxpayer meets hotel tax obligations, this is because the tax revenue will mostly be allocated for the construction of infrastructure that can support an increase in the potential of the hotel reception itself although the hotel will not accept contra directly from the payment of taxes. This is a function of the water budget of taxes is as a source of local government funds to finance its expenditure spending in anticipation of the development and dynamics of community activities in tune with the demands of globalization and decentralization.
A form of analysis and evaluation is needed to assess the performance and effectiveness as well as