Definition of Local Revenue

CHAPTER III RESEARCH METHOD

A. Type of Research

This research is normative and empirical research. In this research, the researcher elaborates the concept and principles of library based method. The data are collected from library. The library results are supported by the data taken from the field by means of observation and interview with the knowledgeble informant.

B. Research Location and Informant Respondent

This research was conducted in the City of Yogyakarta exactly at The Local Tax and Financial Management Agency of the City of Yogyakarta DPDPK and the informant in this research was the head of DPDPK who gave the infomations or data related to the problems discussed.

C. Method of Collecting Data

The data were collected from the sources which are classified into two categories: 1. Primary data is data which is obtained from the result of research which conducted in the field by interview. The interview is performed by asking the informant with guided questions interview guide. 2. Secondary data is the data which is obtained through library research on related reading materials. The secondary data is classified into three legal materials. They are: 1. Primary legal materials. They are the legal materials which related to the issue of Laws: a. Law No 34 of 2000 as amanded by the Law No 28 of 2009 on Local Tax andRetribution; b. Law No 23 of 2014 on Local Government; c. Law No 33 of 2004 on Finance Balancing between Central and Local Government; d. Law No 7 of 1983 on Income Tax; e . Law No 28 of 2009 on Local Tax and Retributions 2. Secondary Legal Materials. It consists of the books or literatures, scientific journals, papers, and articles relating to the issue of this research. 3. Tertiery Legal Materials.They are the materials that support the primary and secondary materials such as Law Dictionary, English Dictionary, and Indonesian Dictionary.

D. Method of Data Analysis

The researcher used qualitative method that produces descriptive data in form of words written or spoken of the people and behaviors that can be observed. This research uses open interviews to examine and understand the attitude, view, feelings, and behaviors of individuals or groups of people and naturalistic approaches to search and find the meaning or understanding of phenomena in particular contextual setting. 1

A. Outlines

In this undergraduate thesis the researcher elaborates the topic systematically by deviding it into five chapters. Chapter one: introduction, in this chapter the researcher elaborates the general matter, such as: background, problem formulation, research objective, research benefits, and outlines. Chapter two is literature review which provides each variable on this undergraduate thesis. They are: The Definition of Tax, Types of Tax, Definition of Hotel, Characteristic of Hotel, Classification of Hotel, Definition of Hotel Tax, Object of Hotel Tax, Subject of Hotel Tax, Tax Rate, Imposition Rates and Collection of Hotel Tax, Tax Period, Current Tax Payable, and Regional Tax Collection, Determination of Hotel Tax, Payment and Hotel Tax Collection, and Definition of Local Revenue. The next chapter is Research Methodology, In this chapter, the researcher elaborates type of research, research location and informan, method of collecting data and method of data analysis. 1 Lexy J. Moelong, 2013, Metedologi Penelitian Kualitatif, PT. Remaja Rosdakarya, Bandung, P 5. Chapter four is related to the results and discussions. The researcher exposes the result of the research and analysis of the process of what role does hotel tax play in increasing Local Revenue in The City of Yogyakarta and what supporting and obstacles factors are there during hotel tax collection process. The last chapter is chapter five contains the conclusion and suggestion from the researcher after finding and discussing the findings.

CHAPTER IV RESULTS AND DISCUSSIONS

A. The Role of Hotel Tax for Increasing Local Revenue in The City of Yogyakarta

Based on the results of interviews with the head of Local Tax division of DPDPK of the City of Yogyakarta Tugiyarta, SIP., M.Si, it was obtained that the source of local revenues is derived from four sources namely: 1. Local Tax 2. Levy Retribution 3. The results of the separated wealth of the region 4. Other Legitimate sources of revenues Among the four sources of local revenue above, the Hotel Tax have played main role in increasing the revenue in the City of Yogyakarta. It had been in the first position since last 5 years in increasing the revenue of Yogyakarta City. Mr RM Kisbiyantoro,.SH, the Head of Section of Registration and Document section of DPDPK of the City of Yogyakarta says that the growth of Local Revenue from hotel sector in Yogyakarta is due to increasing of the number of hotels of their every classifications as seen in the table below:

4.1 Number of Hotel in 2011-2015

source: Financial and Management Agency of the city of Yogyakarta, 2015 From the table above it can be interpreted that the number of hotel in the City of Yogyakarta is increasing every year, for example, the number of 5 stars hotel in Yogyakarta was only 2 in 2011, then it increased into 4 in 2012, and 8 in 2013, and that number increased again in 2014 into 10 and lately increased to 14 in 2015. The impact of the increasing hotel was the realizations of hotel tax which was also significant during the period of 2010 to 2014. The realization of local taxes especially Hotel Tax has increased and became the first position of contributors to the local revenues in the City of Yogyakarta as shows in the following table:

4.2. Realization of Local Tax during the Period 2010-2014

source: Financial and Management Agency of the city of Yogyakarta, 2015 Type of Hotel year Number of Hotel 2011 2012 2013 2014 2015 Melati 1 200 345 545 779 1434 Melati 2 46 101 - 124 236 Melati 3 35 55 - 79 134 Melati 4 - - - - - Melati 5 - - - - - Bintang 1 6 7 13 23 33 Bintang 2 3 6 9 14 20 Bintang 3 6 11 26 41 60 Bintang 4 4 12 20 24 30 Bintang 5 2 4 8 10 14 TOTAL 302 541 621 1094 1752 Descriptions 2010 2011 2012 2013 2014