Kontribusi penerimaan pajak hotel dan restoran terhadap pendapatan asli daerah kabupaten bulungan 2013-2017
ABSTRACT CONTRIBUSI OF HOTEL TAX AND RESTAURANT ADMISSION TO REGIONAL PRIGINAL INCOME OF BULUNGAN DISTRICT This thesis is entitled the determination of hotel and restaurant tax on regional income in Bulungan Regency. Case study in Bulungan District Government This study aims to determine the development of hotel and restaurant taxes on Regional Original Income in the Bulungan district government in 2013 to 2017 and to find out the inhibiting factors and efforts made by the Bulungan Government to overcome them. This research was conducted at the regional government office in the month of October 2018 until December 2018. The data collection technique was carried out by interview. The documentation and data analysis techniques that are carried out consist of: 1) Analysis carried out to calculate hotel and restaurant tax on Regional Original Revenue in Bulungan Regency in the 2013 to 2017 fiscal year, 2) Analysis of the most squared trends to calculate growth forecast for hotel and restaurant tax towards Regional Revenue in the Bulungan District Government in 2013 to 2017. With data analysis, it can also produce hotel and restaurant tax conclusions on Regional Original Income in the Government of Bulungan Regency and its growth. Keywords : Contribution of hotel and restaurant tax receipts in bulungan district