ANALISIS PERBANDINGAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA PADANG SEBELUM DAN SESUDAH GEMPA ( TAHUN 2007-2012)

Hotel Tax is one of the types of local taxes which are a source of revenue that can be freely used by each region to organize the administration and regional development. Hotel tax in Padang has contributed to revenue (PAD), seen from its tax revenue. However, at 2009, Hotel Tax had not contributed enough if compared with the years before and after. This is caused by the earthquake that occurred in that year. The purpose of this research is to determine the contribution of Hotel Tax in Padang to the Revenue (PAD) before and after the earthquake of 2009, and also to measure the effectiveness and efficiency, and to know the management system of hotel tax in Padang in order to support the local revenue of Padang. To obtain the results of this study, data obtained directly from Padang DPKA. The data consists of the target and the realization of revenue, local taxes and hotel taxes and the cost of collecting local taxes. The results of this study indicate that in the year before the earthquake more hotel tax to contribute than a year after the earthquake on average contributed 6.09%. Contribution increases for 2012 and is the highest in the last 6 years that contributed to the PAD. Keywords: Hotel Tax, Revenue, Contribution, Target and Actual Taxes, Earthquak