UPAYA PENINGKATAN PENERIMAAN PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MOJOKERTO

The purpose of this study was to determine the magnitude of the contribution of hotel and restaurant taxes as well as the efforts made by the government of Mojokerto regency in increasing hotel and restaurant tax revenue to PAD. The analytical tool used in this research is using quantitative descriptive method, namely explaining the efforts that have been made by the Mojokerto in increasing the contribution of hotel taxes and restrictions on PAD. From the result of the study showed that the contribution of hotel taxes in an effort to increase PAD in 2015-2019 was in the very poor category, the contribution of hotel taxes was still less than 1%. The contribution of restaurant tax is also in the category of very less in an effort to increase revenue PAD. However, with the effors made by the local government, hotel and restaurant tax receipts have continued to increase in the last 5 years and are effective as well as axceeding the set targets. These effort include giving awards as a form of appreciation, socialization to the installation of Tapping Box tools toward off the deliquency og hotel and restaurant taxpayers. Based on the results of the study, it can be concluded that the contribution of the hotel and restaurant tax is still lacking towards the PAD, but efforts from the government of mojokerto regency have increasedhotel and restaurant tax revenues each year