Abstract :
The title of the writing of this law on the Role of Class Budget Hotels In Support of the Tourism
Development Yogyakarta Legal Writing The purpose of this is to To know the role of jasmine
grade hotels in supporting tourism in the city of Yogyakarta and to find out what obstacles are
encountered in the activities of jasmine grade hotels in in support of tourism in the city of
Yogyakarta. Methods of research in writing this law is the study is empirical legal research is
descriptive with qualitative approach. Empirical research is also called field research. The data
obtained from empirical research is the primary data is the data directly obtained from
informants in the field and secondary data Based on the results of the discussion and research on
the author found that making a business license in Yogyakarta hotel is very easy that is the
amount of tax relief and retribution, as well as the stages of payment of taxes and levies. In
addition to tax relief and a processing time is quite short and uncomplicated conducted from
hotelier party registration to the survey by the Licensing Office of the City of Yogyakarta.
Constraints faced by entrepreneurs is derived from the external and internal government
employers, ie employers are not fully complete all the requirements required by the City
Government to permit the establishment of hotels in Yogyakarta Should the municipal
government of Yogyakarta more active role in providing counseling or information regarding the
terms and implementation process as well as the hotel business permits employers also know and
realize the importance of completeness of the permit that has been required by the government of
Yogyakarta in accordance with the provisions in the law number 2 of 2002 About the Licensing
Business Hotel and Lodging