Analisis Pajak Hotel dan Restorankabupaten Sarolangun

This study aims to analyze the performance of hotel tax danrestoran to PAD Sarolangun period 2001-2012 to analyze how much the level of efficiency, effectiveness, and tax elasticity hotels and restaurants in Sarolangun in the period 2001-2012 and to analyze the influence of the level of efficiency, and effectiveness hotel and restaurant tax to PAD Sarolangun in the period 2001-2012. Based on the results of the study showed that during the years 2001-2012, the average increase in hotel tax revenue 46.05% 66.25% restaurant tax per year.Hotel tax component contribution to revenue of 0.11% and 0.48% restaurant tax. While the ratio of costs to revenue realization component collection of local taxes, the tax efficiency rate hotels and restaurants respectively 10,10% and 9.25% per year. The amount realized on the achievement of the target, then the highest restaurant tax effectiveness level is with an average of 108.02% per year, which means very effective. And the magnitude of the response changes hotel and restaurant tax to GDP, the tax restaurant that has an average elasticity of the most high at 2.75%, which means elastic. With F test, it can be seen that the tax on hotel and restaurant tax simultaneously have a significant impact on revenue. By comparing the coefficient of determination of the tax on hotel and restaurant tax it can be seen that the Spanish tax has a more dominant effect on revenue from the hotel tax. Keywords :Hotel Tax, Restauran