Strategy To Increasing Real Regional Income Of Surabaya

The purpose of this research is to know and analyze hotel and restaurant tax policy in Surabaya. This research uses a quantitative approach, which is a research approach that many claimed by using numbers, ranging from data collection, interpretation of the data and the appearance of the results. Data analysis in this study using the analysis of the difference between the potential and the realization of tax and contribution analysis. Contribution analysis to find out how big contribution of hotel and restaurant tax to Revenue of Area of Surabaya. The result of research indicates that overall hotel and restaurant tax is still in the category of contributing greatly because the percentage of contribution above 4%. In addition, in order to minimize fraud on hotel and restaurant revenues to be paid for taxes, the online levy system should be included in the Surabaya Local Regulations on Local Taxes. The suggestion that can be submitted by the researcher is the government apply the policy in the form of Local Regulation about the procedure of online tax levy system for hotel and restaurant taxpayer so that any transactions that have been entered in the cash register automatically 10% of the transaction has been entered at the tax revenue. In addition, the relevant agencies (Tourism Office, Regional Revenue Service, Regional Finance and Asset Management Board) which handles hotel and restaurant tax in Surabaya should conduct a more solid coordination so that the tax target set is not too far with the realization of the existing tax .