Evaluasi Efektivitas Penerimaan Dan Pertumbuhan Pajak Hotel Dan Pajak Restoran Sebagai Salah Satu Sumber Pendapatan Asli Daerah (Studi Pada Dinas Pendapatan, Pengelolaan Keuangan Dan Asset Kab. Malang)

This type of research used in this research is descriptive research. Location of the research conducted at the Department of Revenue, Finance and Asset Management Malang. Based on the results of the analysis of the growth rate of hotel tax and restaurant tax, found that in 2009 Taxes decreased, but in the year 2010 until 2012 Hotel Tax always increased percentage. As for the restaurant tax in 2009 until 2012, always increased for persentage. Based on the results of the analysis of effectiveness, it is known that the realization of hotel tax and restaurant tax always meet budgeted targets. This proves that the government of Malang Regency, particularly the Department of Finance and Asset Management Revenue, as a revenue center, is able to effectively mobilize revenue receipts, as the average level of effectiveness achieved at least 1 or 100%