Open AccessANALISIS KONTRIBUSI DAN PELAPORAN PAJAK HOTEL DAN PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO
Author(s) -
Novianti Valentin Ruung,
Ventje Ilat,
Heince R. N. Wokas
Publication year - 2017
Publication title -
going concern/going concern (manado)
Language(s) - English
Resource type - Journals
eISSN - 2686-4215
pISSN - 1907-9737
DOI - 10.32400/gc.12.2.18636.2017
Subject(s) - business , decentralization , indonesian government , finance , indonesian , economics , market economy , linguistics , philosophy
The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs indenpently. Manado city is one of the areas that implement decentralization policy and requires a lot of funds to finance regional development. The biggest potential possessed Manado city in the financingof regional expenditures derived from local taxes and are expected to ptovide the largest contribution in PAD. This study aims to determain the amount of contribions hotel tax and groundwater tax and to analyze hotel tax and groundwater tax the city of Manado. Methods of data analysis in this research is descriptive analysis. Based on the analysis the average contrition colletion hotel and groundwater tax city parking tax is lack and for hotel tax and groundwater tax reporting mechanism are alredy well underway.Keywords : contribution, reporting, hotel tax, groundwater tax