Types of Tax LITERATURE REVIEW

The Tax are collected by the Local Government whether at Province or RegionCity as follows: 10 a. The Province Tax consist of: 1 Motor Vehicle Tax Motor Vehicle Tax is a tax upon the ownership of motor vehicle. The motor vehicle is all a wheeled vehicle which is used in all kinds of roads, and are driven by technical equipment in the form of engine or other equipment that serves to transform a certain energy resources become dynamic which concerned with the motor vehicle, including heavy equipment and large equipment which is in operation using the wheels, engine and they are not attached in permanently included also the motor vehicle which is operated in the water. 2 Tax of Transfer Vehicle Ownership Transfer Vehicle Ownership Tax is a tax upon the ownership transfer of the motor vehicles as the agreement result between two parties or unilateral deed or because of sale and purchase, swap, grant, inheritance, or revenue into business entity. 3 Motor Vehicle Fuel Tax 10 Article 2 point 1 and 2 of Law No 28 of2009 on Local Tax and Retribution. Motor Vehicle Fuel Tax is a tax upon the use of fuel for vehicles. The motor vehicle fuel is all kinds of a liquid fuel or gases that is used for motor vehicles. 4 Surface Water Tax The surface Water Tax is water tax upon the takes and or on the utilization of surface water. Surface water is all water that are found on the land surface excluding sea water, both located on sea and land. 5 Cigarette Tax Cigarette Tax is the collection upon the cigarette excise which is collected by the government. b. The Region City Tax Consist of: 1 Hotel Tax Hotel Tax is a tax upon the services which is provided by the hotel. The hotel providers lodging services, resting including other related services with paid the admission, motels, lean-tourism, homeless tourism, hostel, lodging house, also boarding house with the number of rooms are more than ten. 2 Restaurant Tax Restaurant tax is a tax upon the service which is provided by the restaurant. The restaurant is the provider of the food facility and or drink with levied the payment, including bistro, cafeteria, canteen, small shop, bar, and the like including food service catering. 3 Entertainment Tax The entertainment taxis a tax upon the entertainment organizer. The Entertainment is all kinds of spectacles, performances, games, and or the hustles that are enjoyed and levied by the payment 4 Advertisement Tax Advertisement Tax is a tax upon the advertising organizer. The advertisement is goods, tool, performance or the media in the form and shades manifold designed for the introducing commercial purposes, recommending, promoting, or to attracting the public attention upon some good, service, individual, or entity, which can be seen, be read, be hear, be feel, and or be enjoyed by the public. 5 Street Lighting Tax Street lighting tax is a tax upon the use of electric power; either produced by its own or obtained from other sources. 6 Nonmetallic Mineral and Basement Tax Nonmetallic Mineral and Basement Taxis is a tax upon the taking of nonmetallic-minerals and rocks activities, either taken from natural resource or land surface. The nonmetallic-minerals and rocks are nonmetallic-minerals and rocks that mentioned in the legislations in the minerals and coal sector. 7 Parking Tax Parking tax is a tax upon the organizer of a parking lot outside of the road; either it’s provided by pertaining to the principal of business, including the provider of the place of day care motor vehicles. Parking is the condition of a movable vehicle which is not temporary. 8 Groundwater Tax Ground water tax is a tax upon collection and or the utilization of ground water. Groundwater is water that is found in land strata or rock below the ground level. 9 Swallow’s Nests Tax Swallow’s Nests Tax is tax upon collection and or operation swallow nest activities. Swallow is fauna which is included in the general of collocalia, namely collocaliafuchliaphaga, collocaliamaxina, collocaliaesculanta, and collocalialinchi. 10 Rural and Urban Land and Buildings Tax Rural and Urban Land and Buildings Tax is a tax upon the Land andor Buildings which owned, controlled, andor utilized by the private persons or entities excepted for the area which are used for plantation business activities, forestry, and mining. Land is the land surface included the land and ground water also the sea water which is still in regioncity area. Building is the construction technique that is planted or attached in permanently upon the land, ground water or sea water. 11 Duty on Acquisition of Land and Buildings Land and Buildings Title Acquisition Duty is a tax on the acquisition right over the land andor buildings. The acquisition of rights upon the land andor buildings is the legal action that is acquired the rights upon the land andor buildings by private persons or entities. Rights over land andor buildings are land rights, including the management right, also the buildings upon it, as mentioned by the land and buildings legislation sector.

C. Definition of Hotel

According to The American Hotel and Motel Association AHMA hotel is a building managed commercially by giving lodging facilities to the public with the following facilities: food and drink service, room service, luggage service, washing clothes and can use the facilities furnishings and enjoy the decorations in it.

D. Characteristics of Hotel

Hotel has a few characteristics that differentiate between hotel with other industries. These characteristics are as follows: 1. The hotel industry is relatively capital-intensive industries and labor- intensive, which means in its management it requires large capital and workforce. 2. Influenced by the state and changes in economic, political, social, cultural, and security where the hotel is located. 3. Produces and markets its products in conjunction with the place where its services produced. 4. Operates 24 hours a day, without any days off in hotel services to customers and society in general. 5. Treat the customer as king but also treat the customer as a partner in the business because the hotel services are highly dependent on the number of customers who use the hotel facilities. Hotel products have three special characteristics, namely: 1. Tangible products tangible, products which are real, among others, rooms, food, drinks. 2. Intangible intangible, swimming pool, etc. Products that are not real, such as hospitality, comfort, safety, etc 3. Perishable and non-Perishable nature perishable product means that the product can only be sold today, for example, fresh food ingredients that cannot be stored like vegetables. Products that are nonperishable example, liquor, soft drinks, guest supplies guest supply and amenities. The hotel business has a purpose to benefit optimally through fulfilling the needs and desires of guests guest need and wants. Guest satisfaction was subjected ministry to establish a good image and guaranteeing the long-term presence in the hotel.

E. Classification of Hotel

Determination of the type of hotel is inseparable from the customers needs and the distinctive characteristics or properties owned by the hotels. It can be classified based on the location where the hotel was built. Here are the hotel classifications; 1 City Hotel Hotels are located in urban areas, and usually reserved for people who intend to stay a while in the short term. City Hotel is also known as a transit hotel because usually occupied by business people who take advantage of business facilities and services provided by the hotel. 2 Residential Hotel This Hotel is located in sub urban, far from the big city crowds, but easy to reach the places of business activities. The hotel is located in quiet areas, especially because it is for people who want to stay in the long term. This hotel is equipped with complete residential facilities for the whole family. 3 Resort Hotel Hotel located in mountain areas mountain hotel or at the beach beach hotel, at the edge of the lake or on the banks of the river flow. Hotel like this is especially designed for families who want to take rest on holidays or for those who want to relax. 4 Motel This Hotel is located in the outskirts or along the highway linking the city with other major cities, or on the edge of the highway near the gate or large town limits. The hotel is intended as a temporary resting place for those who travel by public transport or by their own car. Therefore, the hotel provides garage facilities for cars.

F. Definition of Hotel Tax

Hotel tax is a tax on hotel services. Taxation of the hotel does not absolutely exist in all districts cities in Indonesia. This relates to the authority given to the district city to wear or not to wear a type of tax district city. Therefore, to be levied at a district city, the government should first publish local regulations on the hotel tax. 11 11 Directorate General of Taxes , “The Central Tax Managed”, http;www.pajak.go.idcontentbelajar-pajak?lang=id, accessed on 12 November 2015, at 17.40 PM. In the hotel tax collections there are some of the terminologies needed to know. Those terminologies are: 1. Hotel is a building specifically designed for people to stay break, get services, or other facilities with free of charge, including other buildings integrated, managed and owned by the same party, except by shops and offices. 2. House Inn or Home stay is form of accommodation and classification of any and facilities used to stay and rented out to the public. 3. Hotelier is a private person or entity in any form within the company or the job of doing business in the field of lodging services. 4. Payment is the amount received or should have received in return for the delivery of goods or services as payment to the hotel owners. 5. Bon sales bill is proof of payment, as well as evidence of tax collection, which is made by the taxpayer at the time of payment for services or place of use of the rooms as well as other supporting facilities to the subject of taxes. Tax collections in Indonesia today are based on a legal basis. Here are the legal basses of the hotel tax: 1. Law No. 28 of 2009 which is an amendment to Law No. 34 of 2000 on Local Taxes and Levies. 2. Government Regulation No. 65 of 2001 on local taxes.