@thesis{thesis,
		author={AGUSTIN NINGSIH  .SE},
		title ={ANALISIS EFEKTIFITAS DAN KONTRIBUSI PAJAK
HOTEL DAN PAJAK RESTORAN DALAM 
MENINGKATKAN KESEJAHTERAAN DAN 
PENDAPATAN ASLI DAERAH KOTA SURABAYA 
TAHUN 2014-2018},
		year={2019},
		url={http://eprints.uwp.ac.id/id/eprint/1029/},
		abstract={The purpose of this study is to determine and analyze the contribution and effectiveness of hotel taxes and restaurant taxes in increasing the original income of the city of Surabaya. This study uses a qualitative method with a descriptive approach, which is a research approach that is widely claimed to use data descriptions, ranging from data collection, data interpretation and appearance of the results. The results showed that overall hotel tax and restaurant tax were still lacking in contributing because the contribution percentage was less than 10%. And in terms of the effectiveness of hotel tax and restaurant tax revenue classified as very effective because the results of the study showed more than 100 percent. In addition, to minimize fraud on hotel and restaurant revenues that must be paid for taxes, an online levy system must be included in the Surabaya Regional Regulation on Regional Taxes. Suggestions that can be submitted by researchers is that the government implements policies in the form of Regional Regulations on the procedure of online tax levies for hotel and restaurant taxpayers.}
		}