KONTRIBUSI PAJAK HOTEL TERHADAP (PAD) DISPENDA KABUPATEN BOGOR

Abstract

One tax Hotel tax contributes to local revenue. Local Taxes are divided into three types, Taxes levied by local governments, taxes levied under national regulations, but local revenues are made by local governments. Taxes are levied and managed by the central government, but retribution is distributed to local governments. local taxes included; hotel taxes, restaurant taxes, entertainment taxes, street lighting taxes, advertising taxes, property and urban taxes, land and building rights, swiftlet nest taxes. Hotel tax is on every service provided by the hotel with tax collected by the name of Hotel Tax. . an individual tax subject or an entity that makes payments to an individual or an entity that pursue the hotel. Hotel Taxpayer is an individual or an entity seeking the Hotel. City tax revenues increase every year to contribute to local revenue, revenue of Bogor Regency Revenue Service, Hotel tax contribution in 2014 is 0.83%, 0.76% in 2015 and 2016 is 0.95%. Each year shows an increase and targets and realization, by 2014 its achievement reaches 104.07%, by 2015 its target achievement is 100.74%, 2016 with its achievement target of 106.70%. . Hotel tax has been set at the rate of ten percent of the amount of payment received by the Hotel