CD-ROM
Analisis Kontribusi Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Air Tanah, dan Pajak Bea Perolehan Hak Atas Tanah dan Bangunan Terhadap Pajak Daerah di Kota Batu Tahun 2009-2018 (CD + Cetak)
In the context of the implementation of regional autonomy and fiscal decentralization, local governments are given the flexibility to manage and utilize local revenue sources in accordance with the potential of the region, to implement and carry out regional autonomy in a broad, tangible and responsible manner, requires the authority and ability of the region to explore resources. own financial resources and supported by financial balance between the central government and regional governments.
Analysis and calculation of data in this study using descriptive analysis and contributions. The results of this study indicate that the contribution of each tax has an effect on the contribution of local tax revenue in Batu City. The biggest contribution that contributed to local taxes is the hotel tax contribution of 23.01%.
The results of the data calculation show that the tax growth with the largest growth in local taxes is restaurant tax, while the smallest dominant is the street lighting tax. While the contribution can be seen that the largest contributor to local taxes is the hotel tax, while the smallest contribution is the Ground Water tax.
Keywords : Regional Autonomy, Contributions, Regional Taxes
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