HOTEL TAX CONTRIBUTION TO THE REVENUE OF MAKASSAR CITY(Case study of the city of Makassar in the year 2012 to 2012)AbstractIn the area of Development Support Costs Requires Big One local government's efforts to realize them through the tax sector. It thus carried out by the municipal government of Makassar via Dipenda (Dispenda) to make efforts to increase tax revenue from the entertainment sector, one of which is .Penelitian hotel is done in Dipenda (dispeda) the city of Makassar. The purpose of this study was to menengetahui how big the hotel tax contribution to revenue (PAD) and Makassar city hotel tax effects terhadapa PAD.Methods used in the collection of research data is a method of documentation, the documents used in the form of financial statement data of local taxes and financial statements during the years 2002-2012 the city of Makassar (10 years). Hotel tax revenue unchanged but dominated by peningakatan until the end of 2012 it would have a positive berdampat to the original reception area of the city of Makassar, but in practice given the need to increase the city's maccasar as having great potential, is expected to increase in the future will be better sebungan with an increase in the city of Makassar.

KEYWORDS: HOTEL TAX, local revenue (PAD)