Analisis Penerimaan Pajak Hotel Dan Pajak Restoran Di Kabupaten Cianjur

Abstract

The high regional income obtained by Cianjur Regency is supported by tax revenue. Tax is one source of Regional Original Income. Regional Original Income is one of the indicators determining the degree of independence of a region. Region al Original Income (PAD) is revenue from local tax levies, regional levies, separated regional wealth management and other income. Hotel and restaurant taxes are included in regional taxes. Hotels and restaurants are potential sectors in increasing the effectiveness of hotel and restaurant tax revenues and the contribution made by hotels and restaurants can spur the economic