Image of Pengelolaan Pajak Hotel Dan Pajak Restoran Dalam Rangka Peningkatan Pendapatan Asli Daerah Pemerintah Kabupaten Siak Tahun 2011-2015
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Pengelolaan Pajak Hotel Dan Pajak Restoran Dalam Rangka Peningkatan Pendapatan Asli Daerah Pemerintah Kabupaten Siak Tahun 2011-2015

Some theories state that fiscal decentralization is a form of fund
transfer from State Budget in regard to State Financial Policy to create
fiscal sustainability and to stimulate economic activities of the community.
Fiscal decentralization policy is expected to create local government
financial equity which is equal to the amount of authority delegated by
central government.
This research aims to find and analyze the management of hotel
taxes and restaurant taxes conducted by the Department of Income
Finance and Regional Assets Siak Regency reviewed from the institutional
aspects of governance and resources, aspects of tax potential calculation
activities and optimization of revenue, evaluation of hotel tax and
restaurant tax.
This research use descriptive qualitative research methods. The
primary data obtained directly through interviews of key informants,
namely Head of DPPKAD, Secretary of DPPKAD, Head of PAD and
Balancing Fund, Head of Registration and Data Collection Section, Head
of Revenue Collection and Reporting Section, and Head of Objection and
Legislation Section. Secondary data were obtained from research
documents.
The result of the research shows that Siak Regency Government
has made efforts to improve hotel tax and restaurant tax management
through intensification of hotel tax and restaurant taxes and extensification
to hotel tax and restaurant taxes, but not optimal as cash into cash area.
Key Word : Hotel Tax, Restaurant Tax, Fiscal Decentralization.

Ketersediaan
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Perpustakaan Universitas Riau 10 02. 218 (0005)
10 02. 218 (0005)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 02. 218 (0005)
Penerbit
Pekanbaru : Universitas Riau – Pasca Sarjana – Ilmu Administrasi.,
Deskripsi Fisik
xi, 129 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 02. 218 (0005)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) ILMU ADMINISTRASI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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