Perkembangan Pajak Hotel Di Kota Surakarta Tahun 2013-2017 Dilihat Dari Laju Pertumbuhan Dan Kontribusinya Terhadap Pendapatan Asli Daerah

The purpose of this study is to determine the growth rate and contribution of hotel tax for PAD in Surakarta year 2013-2017. In addition, this study aims to determine the constraints faced and the efforts undertaken by BPPKAD Surakarta in the process of collecting hotel taxes. The researcher using data collection techniques in the form of observation and interview. Observation method is done by direct observation to BPPKAD to get data related to growth rate, contribution and realization of hotel tax revenue year 2013-2017. Interview method is done by direct questioning with BPPKAD employees. The result of this study is hotel tax growth rate in Surakarta fluctuated. In the year 2013-2014 rated at 6.85%. In 2014-2015 has decreased to -11.61%. In 2015-2016 rose to 29.24% and then in 2016-2017 fell to 12.43%. The contribution of hotel tax to PAD said to be very small because the contribution ratio from year 2013-2017 are still below 10% and the contribution ratio in those year fluctuated. Based on this study, the author provide some suggestion, those suggestions are the need to do an annual data collection for hotel taxpayer and make improvements in human resources for tax officers for better service quality. Keywords: Growth Rate, Contribution, Hotel Ta