EFEKTIVITAS PENERIMAAN PAJAK HOTELKOTA PALEMBANG TAHUN 2018

The hotel tax is one of the potential local taxes for the receipt of regional original income in Palembang City. The problems raised in this study are: 1) How is the growth of hotel tax in Palembang during 2016-2018, (2) How effective is hotel tax receipts in Palembang city in 2018?. The results of this study show that the realization of hotel tax in 2016 is Rp.52.364.963.653, in 2017 the total realization of hotel tax is Rp.57.255.225.469, and in 2018 the total realization of hotel tax was Rp.71.748.220.009. The potential hotel tax in 2016 was Rp.51,260,863,109, in 2017 the total potential hotel tax was Rp.56,000,000,000, and in 2018 the total potential hotel tax was Rp.65,700,000,000,000. In 2016 hotel tax growth was 36.33%, hotel tax growth in 2017 was 9.37% and hotel tax growth in 2018 was 25.31%. The effectiveness of hotel tax receipts in 2018 is in the highly effective category of 109.20%. The hotel class with the highest tax effectiveness rate is a 2-star hotel tax of 128.02% which means it belongs to a very effective category. While the lowest effective hotel class is jasmine hotel 2, at 70.5% which means it belongs to the less effective category. Based on the results of the study, it can be concluded that the growth of the hotel tax during 2016 to 2018 tends to fluctuate and the effectiveness of the hotel tax in 2018 is classified as very effective. BPPD's advice is expected to calculate carefully and in real terms the potential and realization of hotel taxes, not only based on last year's data raised by a certain percentage. Keywords: Effectiveness, Hotel Tax, Realization, Potential Tax, Tax Growth.