UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) SEKTOR PAJAK HOTEL DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH DI KOTA BATU

The purpose of this research is to know the effort to increase local revenue from hotel tax sector to supporting the implementation of regional otonomy In Batu City 2016-2017 . This research is descriptive qualitative and using data collection techniques with Interview and Documentation techniques. Data analysis technique used is qualitative descriptive analysis. Qualitative descriptive analysis method describes how much potential and effectiveness of local revenue in the hotel tax sector to supporting regional otonomy and also describes the effort made by batu city regional financial institutions to increase local revenue in hotel tax sector. The result of the discussion shows that the hotel tax potential in supporting regional autonomy is very effective because it has fluctuated from 2016-2017