CHAPTER V CONCLUSIONS AND SUGGESTIONS
A. Conclusions
1. The conclusion from the Research is that the Hotel Tax has high contribution
compare to other Local Taxes in increasing Local Revenue in The City of Yogyakarta, It is evident from the last five years the hotel tax has been the biggest contribution in
increasing local revenues in Yogyakarta. 2.
Within the Collection Process of Hotel Tax in The City of Yogyakarta, it also has the supporting and obstacles factors of hotel tax. The most influential factors are from
internal for example limited human resources due to the moratorium of civil servants, but
for the supporting factor has been support in collecting hotel tax. B. Suggestion
Based on the results of the research, the author try to deliver some suggestions for consideration, including:
1. Taxpayers, whether individuals or entities need to increase knowledge and raise
awareness in paying taxes on his efforts to right time, especially in paying Hotel Tax.
2. Tax Agency of Yogyakarta is expected to be much better in caring out properly and
correctly the obligation of taxation.
3. For the other researchers, please do not take the same title for your undergraduate
thesis.
REFERENCES A. Books
Andrian Sutedi, 2011, Hukum Pajak, Jakarta, Sinar Grafika. Early Suandy, 2002, Hukum Pajak, ,Jakarta, Salemba Empat.
Ida Zuraida, 2012, Teknik Penyusunan Peraturan Daerah, Pajak Daerah dan Retribusi Daerah, Jakarta, Sinar Grafika.
Marihot P.Siahaan, 2006, Pajak Daerah Retribusi Daerah, Jakarta, PT Raja Grafindo Persada.
Rochmat Soemitro, 1991, Pajak Ditinjau dari Segi Hukum, Bandung, Eresco. Rochmat Soemitro, 1997, Pengantar Singkat Hukum Pajak, Bandung, Eresco.
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Law No 7 of 1983 amanded by law no 36 of 2008 on Income Tax.
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