Open AccessEfforts To Improve Regional Original Income of Medan City Through Hotel Taxes
Author(s) -
Deasy Arisandy Aruan,
Dianty Putri Purba
Publication year - 2020
Language(s) - English
Resource type - Conference proceedings
DOI - 10.31098/jibm.v1i1.224
Subject(s) - realization (probability) , revenue , business , value (mathematics) , tax revenue , finance , economics , public economics , computer science , mathematics , statistics , machine learning
The purpose of this research is to find out how the contribution of Hotel Taxes in increasing the Regional Original Income of Medan City and what are the efforts in increasing the hotel tax. Sources of data used in this research are secondary data, namely in the form of targets and realization of hotel tax revenue and realization of local revenue Medan City from 2016 to 2018. The data analysis technique used in this study is to use descriptive analysis. Hotel Tax to Local Own Revenue is to compare the actual value of Hotel Tax with the realization of Local Own Revenue in Medan City. The results show that in 2016-2018, the contribution of Hotel Tax in the city of Medan increased every year. In contrast to the contribution, the value of the realization of Regional Original Income tends to fluctuate because, in 2016-2017, it increased, while in 2018, the realization value decreased.