Hotels and Restaurant Tax Revenues Management

These researched to discuss about accountability of management administrative of hotel and restaurant taxes revenue in Makassar City. The problem of research were how the revenue of hotel and restaurant taxes, how the accountability of administrative on local revenue offices and how the management of hotel and restaurant taxes revenue. These researched aims to description of revenue of hotel and restaurant taxes, analyzed the accountability of administrative on local revenue offices and to explain the management of hotel and restaurant taxes revenue. The result of researched to founded that the revenue of hotel and restaurant taxes in annual the realization to be increased , but the realization it still less contribution for local income . These meaning that still there subject/object of hotel and restaurant taxes which not payment, not registration and to be passive taxes in local revenue offices. The attempt of improved the administration of hotel and restaurant taxes with applied accountability of administration through MITRA function and 5C approaches to implementation of administration activity which trust and accountable in management of hotel and restaurant taxes in local revenue offices. The management of hotel and restaurant taxes revenue have applied suitable with management function with “Mix Accountability of Administration Model" as the solution in administration of hotel and restaurant taxes which have trust and accountable to increased the realization of tax revenue and contribution toward regional income of Makassar City