No abstract

The purpose of this study is to determine the performance of hotel tax in Palu using value for money approach consisting of three ratios that are: economic ratio, ratio efficiency and effectiveness ratio. Data collection technique includes field research, literature research, and interview. The results of this study show that economic ratio of hotel tax in Palu City in 2013-2016 is considered more "economical", the efficiency ratio shows that the achievement level of hotel tax in Palu City in 2013- 2016 is considered "highly efficient", and the effectiveness ratio shows that the performance of hotel tax in Palu City in 2013-2016 is considered "highly effective." Tujuan dari penelitian ini adalah untuk mengetahui Kinerja Pajak Hotel di Kota Palu dengan menggunakan pendekatan Value For Money yang terdiri dari 3 Rasio yaitu: Rasio Ekonomi, Rasio Efisiensi dan Rasio Efektifitas. Pengumpulan data dalam penelitian ini menggunakan teknik penelitian ini menggunakan teknik penelitian lapangan, penelitian kepustakaan dan wawancara. Hasil dalam penelitian ini dimana Rasio Ekonomi menunjukkan bahwa Kinerja Pajak Hotel di Kota Palu pada tahun 2013-2016 dinilai lebih “Ekonomis”, Rasio Efisiensi menunjukkan bahwa tingkat pencapaian Kinerja Pajak Hotel di Kota Palu pada tahun 2013-2016 dinilai “Sangat Efisien”, dan Rasio Efektifitas menunjukkan bahwa tingkat pencapaian Kinerja Pajak Hotel di Kota Palu pada tahun 2013-2016 dinilai sudah “Sangat Efektif.”

This study aims to 1) Analyze the income level of superior rice seed breeder farmers in . Analyze the advantages / feasibility of superior rice seed breeding business in Soppeng Riaja Subdistrict, Barru District.3). Analyze the superior rice seed development strategy through partnership with Gapoktan in Barru District. This research was conducted from March to April 2018. Data analysis used were farm income analysis, R / C Ratio analysis, and internal environment analysis with IFAS matrix and External analysis with EFAS matrix, and SWOT matrix analysis. The results showed that 1) The farm income obtained by all respondents is Rp. 530.753.300 with total breeding area of 23 Ha while the average income per respondent is Rp. 17.691.777 and income per hectare is Rp. 22.877.297 2) The R / C Ratio obtained by each respondent is 2.28, which means that in every Rp. 1 cost incurred by the respondent will provide revenue of Rp. 2.28, this means that the respondent's breeding business provides income advantage so that usa captive is feasible to be developed.