Tax Gap Pajak Hotel Berbingtang di Kota Yogyakarta

Nini Talitha Rahma , Wahyudi Kumorotomo

2016 | Skripsi | Manajemen dan Kebijakan Publik (dh. Ilmu Administrasi Negara)

ABSTRACT As a city of tourism, the economy of Yogyakarta relies on tourism sector. The increasing number of the tourists every year effects on the growth of tourism sector. Many investor see these chances, especially the hospitality field. From 2010 until now, the increasing number of star hotels in Yogyakarta become higher. These hotels growth also has impact on regional income. Management of hotel tax needs more improvement because the weakness of the system can cause the tax gap.

Kata Kunci : Pajak - Yogyakarta