ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA SALATIGA

Regional autonomy is the authority of regional freedom in determining the course of the wheels of the economy of each region in each region in advancing society. Hotel tax is one of the income for the region to collect revenue. The purpose of this study is to analyze the effectiveness and contribution of hotel taxes to Local Revenue. The data used in this study is the monthly time series data for the 2012-2018 period. The analytical tool used in this research is quantitative descriptive method. Results of research The effectiveness of hotel tax revenue in Salatiga City for a period of seven years each month, from 2012 to 2018, on average is included in the criteria of very effective (> 100%) with an average level of hotel tax effectiveness in seven years of 146 %, and the contribution of hotel tax revenue to local taxes and Salatiga City Original Revenue is still lacking. Within a period of 7 (six) years, namely from 2012 to 2018 hotel taxes only contributed to the Local Revenue below 5%, with an average of 2.45%. The effectiveness and contribution variables affect PAD by 27.06% meaning that the remaining 72.94% is influenced by other factors outside the study