Analisis Peranan Pajak Hotel dan Pajak Restoran terhadap Pendapatan Asli Daerah di Kota Banjarmasin

Abstract

The research method used is a quantitative descriptive analysis by using
secondary and primary data, through the collection of information and data available
at the Regional Financial Agency of Banjarmasin City and related agencies, as well
as the literature that is related to this research and conduct interviews or direct
interviews with relevant agencies. Based on the above calculation, the efforts that
must be done by the Regional Government, especially the Regional Finance Agency of
Banjarmasin City are among others: multiplying the event about taxes that appeal to
the public, increasing the socialization of the importance of paying taxes, providing
transparency about tax income, increasing attractiveness tourism to be able to steal
visitors to the hotel as well as kerestoran, and provide easy access from the
procedures of registering or paying taxes.