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VOLUME III Edisi 2 , Oktober 2009
ANALISIS PERBANDINGAN TREND EFISIENSI DAN EFEKTIFITAS PEMUNGUTAN PAJAK HOTEL SEBAGAI SUMBER PENDAPATAN ASLI DAERAH DI KABUPATEN KARANGANYAR SEBELUM DAN SETELAH KRISIS MONETER |
Dosen Akuntansi Fakultas Ekonomi UKRIM Yogyakarta danDosen Akuntansi Fakultas Ekonomi Universitas Kristen Surakarta |
The objective of this research was to compare the trends of the efficiency of hotel tax collection in Karanganyar Regency before and after the monetary crisis. This research was also intended to compare the trends of the effectiveness of hotel tax collection in Karanganyar Regency before and after the monetary crisis. Annual hotel tax data in Karanganyar Regency during 1988-1996 were analyzed as trend analysis before the monetary crisis using least square method. While annual hotel tax data in Karanganyar Regency during 1998-2006 were analyzed as trend analysis after the monetary crisis using least square method. The results show that the efficiency of hotel tax collection in Karanganyar Regency before the monetary crisis tend to increase higher than the efficiency of hotel tax collection in Karanganyar Regency after the monetary crisis. The results also show that the effectiveness of hotel tax collection in Karanganyar Regency before the monetary crisis tend to increase, but the effectiveness of hotel tax collection in Karanganyar Regency after the monetary crisis tend to decline. |
hotel tax collection, efficiency of hotel tax collection, effectiveness of hotel tax collection, monetary crisis |
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