EVALUASI PENYUSUNAN TARGET DAN REALISASI PENERIMAAN PAJAK HOTEL DAN RESTORAN DI KABUPATEN TUBAN

Abstract

The study aims to determine a relationship between the target with realization of hotel and restaurant tax in Tuban, to know relation between targeting and realizating hotels and restaurants tax revenue in Tuban, so can be used as one of basic determination of the policy to increase hotels and restaurants tax revenue there. This research are primary and secondary data. Primary data were obtained from three informants included targeting and realizating hotel and restaurant tax. The analysis method used in this study is simple method of correlation analysis and interview. The result shows that the target correlation test have a strong relationship with realization of both hotels and restaurants tax in Tuban. The result of interviews at collective tax from the hotel and restaurant tax sector in Tuban’s good, but in the tax collection there’s a lack of operational resources and facilities that can support the activity in the field.

Keywords: targeting, realizating, hotels and restaurants tax