Analisis pajak..., Sri Endah Nuryani, FE UI, 2010

Lampiran 1 DAFTAR NAMA HOTEL DI KABUPATEN BADUNG YANG MEMPUNYAI NPWPD DAN BEROPERASI DI TAHUN 2008 No URUT KELAS HOTEL 1 Bintang 2 2 Bintang 2 3 Bintang 2 4 Bintang 2 5 Bintang 2 6 Bintang 2 7 Bintang 2 8 Bintang 2 9 Bintang 2 10 Bintang 2 11 Bintang 2 12 Bintang 2 13 Bintang 2 14 Bintang 2 15 Bintang 2 16 Bintang 2 17 Bintang 2 18 Bintang 2 19 Bintang 3 20 Bintang 3 21 Bintang 3 22 Bintang 3 23 Bintang 3 24 Bintang 3 25 Bintang 3 26 Bintang 3 27 Bintang 3 28 Bintang 3 29 Bintang 3 30 Bintang 3 31 Bintang 3 32 Bintang 3 33 Bintang 3 34 Bintang 3 35 Bintang 3 36 Bintang 3 37 Bintang 3 38 Bintang 3 39 Bintang 3 40 Bintang 4 41 Bintang 4 42 Bintang 4 43 Bintang 4 44 Bintang 4 45 Bintang 4 46 Bintang 4 47 Bintang 4 48 Bintang 4 49 Bintang 4

NAMA HOTEL JUMLAH KAMAR KUTA BEACH CLUB 104 RAMAYANA SEA SIDE COTTAGE 54 BUALU HOTEL 50 KUTA SEAVIEW BUNGALOW 75 JIMBARAN PURI BALI 41 ALAM KUL-KUL BEACH RESORT 76 ANEKA BEACH BUNGALOW / ANEKA KUTA 59 PESONA BALI HOTEL / RESORT SEMINYAK 76 PERDANA DADI HOTEL 48 BALI SANI HOTEL 60 BALI HOLIDAY RESORT 100 LEGIAN PARADISO HOTEL / SOL INN 124 PURI RAJA HOTEL 72 VILLA BINTANG HOTEL 54 BALI DESA APARTEMENT 28 PT. SANI MITRA LESTARI 60 LAVENDER HOTEL 48 OUTRIGGER OCEAN BALI 112 BALI MANDIRA HOTEL 117 LEGIAN BEACH HOTEL 190 BALI RANI HOTEL 104 NATOUR KUTA BEACH HOTEL 137 BALI TROPIC COTTAGE, P T 104 RAMA PALACE COTTAGE 143 RISATA BALI RESORT & SPA 154 THE BOUNTY HOTEL 105 BALI SANI SUITES 96 KERATON BALI COTTAGE'S 99 AMANUSA RESORT, P T 35 GOODWAY HOTEL & RESORT / CLARION SUITES HOTEL 139 HARD ROCK BEACH CLUB HOTEL 418 JAYAKARTA HOTEL / KUTA PLAZA HOTEL 281 PT. SANI MITRA LESTARI 100 THE DUSUN HOTEL 24 KUMALA PANTAI HOTEL 93 ALL SEASONS RESORT - ACCOR 113 THE RANI HOTEL & SPA 55 BUT.CONTIKI RESORTS INDONESIA PTE. LTD 133 BALI GARDEN BEACH RESORT 154 SANTIKA BEACH HOTEL 250 BALI OBEROI HOTEL 75 CLUB MED BALI 400 SAHID RAYA BALI HOTEL 407 MIRAGE BALI HOTEL 100 BALI GARDEN HOTEL 143 BALI DYNASTY HOTEL 312 NOVOTEL CORALIA BENOA BALI 191 MELIA BENOA HOTEL 128 KUTA PARADISO HOTEL / SOL ELITE 235

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

No URUT KELAS HOTEL 50 Bintang 4 51 Bintang 4 52 Bintang 4 53 Bintang 4 54 Bintang 4 55 Bintang 4 56 Bintang 4 57 Bintang 4 58 Bintang 5 59 Bintang 5 60 Bintang 5 61 Bintang 5 62 Bintang 5 63 Bintang 5 64 Bintang 5 65 Bintang 5 66 Bintang 5 67 Bintang 5 68 Bintang 5 69 Bintang 5 70 Bintang 5 71 Bintang 5 72 Bintang 5 73 Bintang 5 74 Bintang 5 75 Bintang 5 76 Bintang 5 77 Bintang 5 78 Bintang 5 79 Bintang 5 80 Bintang 5 81 Bintang 5 82 Bintang 5 83 Melati/Non Bintang 84 Melati/Non Bintang 85 Melati/Non Bintang 86 Melati/Non Bintang 87 Melati/Non Bintang 88 Melati/Non Bintang 89 Melati/Non Bintang 90 Melati/Non Bintang 91 Melati/Non Bintang 92 Melati/Non Bintang 93 Melati/Non Bintang 94 Melati/Non Bintang 95 Melati/Non Bintang 96 Melati/Non Bintang 97 Melati/Non Bintang 98 Melati/Non Bintang 99 Melati/Non Bintang 100 Melati/Non Bintang 101 Melati/Non Bintang 102 Melati/Non Bintang 103 Melati/Non Bintang

NAMA HOTEL JUMLAH KAMAR ASTON BALI RESORT & SPA 187 WHITE ROSE HOTEL 144 MERCURE KUTA 130 PELANGI BALI HOTEL 89 KAYU MANIS PRIVATE VILLA & SPA 20 THE GRAND BALI NUSA DUA 63 HOLIDAY INN RESORT BARUNA BALI 195 THE BREEZES RESORT & SPA 133 THE PATRA BALI RESORT & VILLAS 206 KARTIKA PLAZA HOTEL 382 MELIA BALI HOTEL / BALI SOL 490 PUTRI BALI HOTEL 384 NUSA DUA BEACH HOTEL 380 RAMADA BINTANG BALI RESORT 401 BALI PADMA HOTEL 400 AYODIA RESORT BALI / BALI HILTON INTERNATIONAL 537 THE WESTIN RESORT NUSA DUA, BALI 369 THE LAGUNA RESORT & SPA / SHERATON LAGUNA HOTEL267 GRAND HYATT HOTEL 656 SOFITEL SEMINYAK BALI 138 FOUR SEASON RESORT BALI 147 BALI CLIFF RESORT 174 BALI INTERCONTINENTAL RESORT 431 GRAND MIRAGE HOTEL 312 NIKKO BALI RESORT & SPA 395 THE LEGIAN BALI 71 AYANA RESORT AND SPA BALI 142 CONRAD BALI RESORT & SPA 313 KARMA RESORTS JIMBARAN 85 BULGARI HOTELS & RESORT 59 NUSA DUA GOLF RESORT 225 FOUR SEASONS RESORT PRIVATE ESTATE 27 ST REGIS BALI 123 DAWAN BEACH INN 10 SATRYA COTTAGES 22 MAHENDRA BEACH INN 24 RONTA BUNGALOWS 16 TAMAN MEKAR HOTEL 15 LEGIAN INN 10 KOMALA INDAH I, ACC 10 MASA INN 25 LEGIAN BEACH BUNGALOW 20 POPPIES COTTAGES 24 ARTHAWAN LOSMEN 27 GORA BEACH INN 20 LINGGA MURTI 24 DUA DARA INN 13 JESENS INN II 23 REMPEN, ACC 12 WINA HOLIDAY VILLA 181 BALI DWIPA BEACH BUNGALOW 30 LA WALON BUNGALOW 25 MAMA'S BEACH INN 8 TAMAN AYU I, PENGINAPAN 10

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

No URUT KELAS HOTEL 104 Melati/Non Bintang 105 Melati/Non Bintang 106 Melati/Non Bintang 107 Melati/Non Bintang 108 Melati/Non Bintang 109 Melati/Non Bintang 110 Melati/Non Bintang 111 Melati/Non Bintang 112 Melati/Non Bintang 113 Melati/Non Bintang 114 Melati/Non Bintang 115 Melati/Non Bintang 116 Melati/Non Bintang 117 Melati/Non Bintang 118 Melati/Non Bintang 119 Melati/Non Bintang 120 Melati/Non Bintang 121 Melati/Non Bintang 122 Melati/Non Bintang 123 Melati/Non Bintang 124 Melati/Non Bintang 125 Melati/Non Bintang 126 Melati/Non Bintang 127 Melati/Non Bintang 128 Melati/Non Bintang 129 Melati/Non Bintang 130 Melati/Non Bintang 131 Melati/Non Bintang 132 Melati/Non Bintang 133 Melati/Non Bintang 134 Melati/Non Bintang 135 Melati/Non Bintang 136 Melati/Non Bintang 137 Melati/Non Bintang 138 Melati/Non Bintang 139 Melati/Non Bintang 140 Melati/Non Bintang 141 Melati/Non Bintang 142 Melati/Non Bintang 143 Melati/Non Bintang 144 Melati/Non Bintang 145 Melati/Non Bintang 146 Melati/Non Bintang 147 Melati/Non Bintang 148 Melati/Non Bintang 149 Melati/Non Bintang 150 Melati/Non Bintang 151 Melati/Non Bintang 152 Melati/Non Bintang 153 Melati/Non Bintang 154 Melati/Non Bintang 155 Melati/Non Bintang 156 Melati/Non Bintang 157 Melati/Non Bintang

NAMA HOTEL JUMLAH KAMAR SURYA BEACH INN 19 ARENA HOTEL 58 SURF DOGGIE INN (SUARDANA, PENGINAPAN) 10 ANOM DEWI BEACH INN 12 DAYU BEACH INN 16 PANDAWA HOTEL 24 RESTU BALI HOTEL 44 FAT YOGI COTTAGES 26 PURI RAMA COTTAGE 36 PUSPA AYU, PENGINAPAN 10 SAYANG MAHA MERTHA HOTEL / SAYANG BEACH LOJING 41 IDA BEACH INN 64 MUSTIKA INN 8 BLUE OCEAN INN & REST. 24 MANDARA COTTAGES 22 MAHA BHARATA, ACC 22 PRAWITA COTTAGE BAR & REST 22 KOJA BEACH INN 28 TAMAN BALI LOSMEN 22 PARADISO, ACC 12 SORGA COTTAGES KUTA HOTEL 20 BAKUNG SARI COTTAGE 62 PURI TANAH LOT HOTEL 31 CAMPLUNG MAS HOTEL 79 SURIWATI, PENSION 15 RITA HOUSE 10 THE LEGIAN MAS INN 6 DEWA BHARATA BUNGALOWS 30 SUDARSANA BEACH INN 4 SURATI BEACH INN 6 ADUS BEACH INN 24 SENEN BEACH INN 18 ALIT KUTA BUNGALOW 35 CEMPAKA LOSMEN 16 BENDESA, ACC 12 FOURTEEN ROSES 72 SRI BEACH INN 7 LORY BEACH INN 9 MATAHARI BUNGALOW 60 SINAR INDAH, PENGINAPAN 12 SANDI PHALA HOTEL 12 DARMADI LOSMEN 40 ADY'S INN 12 MEKAR JAYA, ACC 25 MASTAPA GARDEN COTTAGE 50 WAYAN PASTINI, PENGINAPAN 2 JATI INN 4 YULIA BEACH INN 48 MELASTI BEACH BUNGALOW 50 ANGIN LAUT INN 8 AGUNG COTTAGE 54 PURI ANGGREK HOTEL / ORCHID GARDEN 32 SUJAPA BEACH INN 5 KOMALA INDAH II 35

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

No URUT KELAS HOTEL 158 Melati/Non Bintang 159 Melati/Non Bintang 160 Melati/Non Bintang 161 Melati/Non Bintang 162 Melati/Non Bintang 163 Melati/Non Bintang 164 Melati/Non Bintang 165 Melati/Non Bintang 166 Melati/Non Bintang 167 Melati/Non Bintang 168 Melati/Non Bintang 169 Melati/Non Bintang 170 Melati/Non Bintang 171 Melati/Non Bintang 172 Melati/Non Bintang 173 Melati/Non Bintang 174 Melati/Non Bintang 175 Melati/Non Bintang 176 Melati/Non Bintang 177 Melati/Non Bintang 178 Melati/Non Bintang 179 Melati/Non Bintang 180 Melati/Non Bintang 181 Melati/Non Bintang 182 Melati/Non Bintang 183 Melati/Non Bintang 184 Melati/Non Bintang 185 Melati/Non Bintang 186 Melati/Non Bintang 187 Melati/Non Bintang 188 Melati/Non Bintang 189 Melati/Non Bintang 190 Melati/Non Bintang 191 Melati/Non Bintang 192 Melati/Non Bintang 193 Melati/Non Bintang 194 Melati/Non Bintang 195 Melati/Non Bintang 196 Melati/Non Bintang 197 Melati/Non Bintang 198 Melati/Non Bintang 199 Melati/Non Bintang 200 Melati/Non Bintang 201 Melati/Non Bintang 202 Melati/Non Bintang 203 Melati/Non Bintang 204 Melati/Non Bintang 205 Melati/Non Bintang 206 Melati/Non Bintang 207 Melati/Non Bintang 208 Melati/Non Bintang 209 Melati/Non Bintang 210 Melati/Non Bintang 211 Melati/Non Bintang

NAMA HOTEL JUMLAH KAMAR EDY'S GARDEN 4 RAMA BEACH COTTAGES (CV. RAMA BEACH COTTAGES) 80 AGUNG RAKA BUNGALOW 10 ARKA NINI, PENGINAPAN 8 SARI INDAH COTTAGE 7 LUSA HOTEL 18 ADHI JAYA COTTAGE II 20 RAMA GARDEN INN, CV. 20 YULI BEACH INN 4 ABDI BEACH INN 5 PURI NUSANTARA HOTEL 33 BALI NIKSOMA 42 KUTA PURI BUNGALOW 19 MIMPI, PENGINAPAN 7 LILI GARDEN COTTAGES 12 AQUARIUS STAR, ACC 20 JONI, PENSION 40 SUJI BUNGALOW 20 SEGARA, PENGINAPAN 12 SARI YASA SAMUDRA II, ACC 15 KEDIN LOSMEN 10 AYU BEACH INN 12 SARI YASA SAMUDRA 33 NAGA SARI BEACH INN & REST 10 BALINDO COTTAGE 14 PUJAWAN LOSMEN 30 THE THREE BROTHER'S 69 BUDI BEACH INN 26 SANJAYA BEACH HOTEL 24 SAMSARA/ BIMA SENA INN / RENDES VOUSE 15 BALI BUNGALOW 42 MAHARANI HOTEL 52 BALEKA BEACH INN 45 YAN'S BEACH INN 27 JANJI BEACH INN 10 SINAR BALI BEACH COTTAGE 12 THE SARI BEACH 24 MAHARTA BEACH HOTEL 20 DHYANA PURA HOTEL 58 PURI WISATA BUNGALOW'S 20 THE HARMONY PURI ETNIK BALI 36 MESARI BEACH INN 10 SRI KUSUMA BEACH INN 32 BERLIAN INN 24 SARI BUNGA HOTEL 19 BALI DUTA WISATA 20 KUMALA HOTEL 25 PALM BEACH HOTEL & RESTORAN 88 MARKA, PENSION 8 KUBU JIMBARO, PENGINAPAN 17 TAMAN SARI COTTAGES BAR & RESTAURANT 21 BARONG COTTAGES 20 ADHI DHARMA LOKA KENCANA COTTAGE, PT. 115 ARJUNA INN 4

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

No URUT KELAS HOTEL 212 Melati/Non Bintang 213 Melati/Non Bintang 214 Melati/Non Bintang 215 Melati/Non Bintang 216 Melati/Non Bintang 217 Melati/Non Bintang 218 Melati/Non Bintang 219 Melati/Non Bintang 220 Melati/Non Bintang 221 Melati/Non Bintang 222 Melati/Non Bintang 223 Melati/Non Bintang 224 Melati/Non Bintang 225 Melati/Non Bintang 226 Melati/Non Bintang 227 Melati/Non Bintang 228 Melati/Non Bintang 229 Melati/Non Bintang 230 Melati/Non Bintang 231 Melati/Non Bintang 232 Melati/Non Bintang 233 Melati/Non Bintang 234 Melati/Non Bintang 235 Melati/Non Bintang 236 Melati/Non Bintang 237 Melati/Non Bintang 238 Melati/Non Bintang 239 Melati/Non Bintang 240 Melati/Non Bintang 241 Melati/Non Bintang 242 Melati/Non Bintang 243 Melati/Non Bintang 244 Melati/Non Bintang 245 Melati/Non Bintang 246 Melati/Non Bintang 247 Melati/Non Bintang 248 Melati/Non Bintang 249 Melati/Non Bintang 250 Melati/Non Bintang 251 Melati/Non Bintang 252 Melati/Non Bintang 253 Melati/Non Bintang 254 Melati/Non Bintang 255 Melati/Non Bintang 256 Melati/Non Bintang 257 Melati/Non Bintang 258 Melati/Non Bintang 259 Melati/Non Bintang 260 Melati/Non Bintang 261 Melati/Non Bintang 262 Melati/Non Bintang 263 Melati/Non Bintang 264 Melati/Non Bintang 265 Melati/Non Bintang

NAMA HOTEL JUMLAH KAMAR JUADA GARDEN 12 PANORAMA COTTAGE I 16 AGUNG SWADENDI BUNGALOW 12 HADI PUTRA, PENGINAPAN 4 PELASA COTTAGE 12 LIMA SATU COTTAGE 11 INDRA HOTEL & REST. 3 BUNUT GARDEN 5 SRI RATU COTTAGES 19 LE TOPI KOKI HOTEL & REST. 16 KUTA BUNGALOW DAN RESTORAN 25 BHUWANA BEACH COTTAGE 7 GARDEN VIEW COTTAGES (PANORAMA ASRI) 40 SIMPANG INN 36 SUKA BEACH INN 30 PALM GARDEN (TAMAN NYIUR HOTEL) 33 PURI CENDANA RESORT 24 SARI BALI COTTAGE 20 SARINANDE BEACH INN, CV 14 BOLARE BEACH BUNGALOW 20 SING KEN KEN HOTEL 25 KUSUMASARI BEACH INN 8 RAJA LEGIAN COTTAGE / PRINCE HOTEL 11 ZET INN 37 ADIKA SARI BUNGALOWS, PT. 23 P. W. NYOMAN / SUN SET CLUB 6 KUTA INN / DEWI RATIH COTTAGE 15 INDAH BEACH HOTEL 38 WIDA'S LOSMEN 24 THE FLORA KUTA BALI 40 RAJA GARDEN BUNGALOW 2 BENEYASA BEACH INN 35 BALI MANIK BEACH INN 18 PURI INDRA PRASTA 12 BALI SUMMER HOTEL 40 COCONUT BALI HOTEL / KELAPA BALI 36 PANCA JAYA BEACH BUNGALOW 12 PURI BUNGA COTTAGE 35 SARI JAYA COTTAGE 18 BAKUNG BEACH COTTAGES 65 LUMBUNG SARI BEACH HOUSE 9 DEWI SRI COTTAGES 28 SARI UMA COTTAGES 16 SAPHIR MABISA INN - BALI HOTEL (PT. GRAHA PARIWISATA) 40 PURI PANCA SETIA 25 BALI ROYAL HOTEL 14 RASA SAYANG BEACH INN 20 OKIE HOUSE "GRIYA OKA" 12 KARTHI HOTEL 43 ANANTHA COTTAGE 19 DHARMA YUDHA, HOTEL 20 TAMAN ARUM COTTAGE & RESTORAN 18 PONDOK CEMPAKA 6 DEWI TIRTA HOTEL 10

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

No URUT KELAS HOTEL 266 Melati/Non Bintang 267 Melati/Non Bintang 268 Melati/Non Bintang 269 Melati/Non Bintang 270 Melati/Non Bintang 271 Melati/Non Bintang 272 Melati/Non Bintang 273 Melati/Non Bintang 274 Melati/Non Bintang 275 Melati/Non Bintang 276 Melati/Non Bintang 277 Melati/Non Bintang 278 Melati/Non Bintang 279 Melati/Non Bintang 280 Melati/Non Bintang 281 Melati/Non Bintang 282 Melati/Non Bintang 283 Melati/Non Bintang 284 Melati/Non Bintang 285 Melati/Non Bintang 286 Melati/Non Bintang 287 Melati/Non Bintang 288 Melati/Non Bintang 289 Melati/Non Bintang 290 Melati/Non Bintang 291 Melati/Non Bintang 292 Melati/Non Bintang 293 Melati/Non Bintang 294 Melati/Non Bintang 295 Melati/Non Bintang 296 Melati/Non Bintang 297 Melati/Non Bintang 298 Melati/Non Bintang 299 Melati/Non Bintang 300 Melati/Non Bintang 301 Melati/Non Bintang 302 Melati/Non Bintang 303 Melati/Non Bintang 304 Melati/Non Bintang 305 Melati/Non Bintang 306 Melati/Non Bintang 307 Melati/Non Bintang 308 Melati/Non Bintang 309 Melati/Non Bintang 310 Melati/Non Bintang 311 Melati/Non Bintang 312 Melati/Non Bintang 313 Melati/Non Bintang 314 Melati/Non Bintang 315 Melati/Non Bintang 316 Melati/Non Bintang 317 Melati/Non Bintang 318 Melati/Non Bintang 319 Melati/Non Bintang

NAMA HOTEL PURI ALIT KUTA II PENDAWA BUNGALOW PURI BAMBU BUNGALOWS PURI NAGA COTTAGE GREEN GARDEN BALI FLAMBOYAN INN BALI SUBAK HOTEL MATAHARI TERBIT BUNGALOW BALI SEGARA HOTEL PONDOK MEKAR SARI TAMAN AYU II BUNGALOW BALI KUSUMA BUNGALOW PURI AGUNG TAMAN SARI, PONDOK I GST. PUTU BADRA BUNGALOW PURI TANJUNG HOTEL TAMAN AYU COTTAGE WAYAN LADRU BUNGALOW WAYAN MURDA BUNGALOW OKA, HOTEL SEMINYAK TROPICANA COTTAGE PUSPA BUNGALOW BALI RESKI ASIH COTTAGE NEED'S HIDE AWAY UN'S HOTEL BALI SANDY BUNGALOW MAHARANI II, HOTEL MAHALINI BUNGALOW KARNATHA BUNGALOW MELASTI BEACH RESORT PURI MAS KUTA TIMUR RESORT PANORAMA COTTAGE II TAMAN SARI HOTEL PURI DUYUNG HOTEL & RESTORAN SEKAR SARI II INN MEGASARI BUNGALOW TRI SAKTI COTTAGE SUPADMI BUNGALOW KENAK BUNGALOW WANGEN BUNGALOW ASTIKA BUNGALOW RESIDENCE JAYAKARTA BALI PURI KOSALA COTTAGE WOWO SUROSO BUNGALOW RATNA HOTEL ROSANI HOTEL HASAN PONDOK WISATA PURI DEWI SRI PENGINAPAN BALI SANDAT INN CASA PADMA HOTEL TUGU BALI HOTEL JIMBARAN HILL RESORT BAYU PERDANA HOTEL

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

JUMLAH KAMAR 9 5 38 24 25 8 22 8 9 6 14 10 8 7 16 64 29 2 3 19 7 7 16 10 30 12 30 7 3 40 8 32 17 10 12 12 14 10 3 2 1 2 95 5 10 50 36 11 32 6 53 25 24 11

No URUT KELAS HOTEL 320 Melati/Non Bintang 321 Melati/Non Bintang 322 Melati/Non Bintang 323 Melati/Non Bintang 324 Melati/Non Bintang 325 Melati/Non Bintang 326 Melati/Non Bintang 327 Melati/Non Bintang 328 Melati/Non Bintang 329 Melati/Non Bintang 330 Melati/Non Bintang 331 Melati/Non Bintang 332 Melati/Non Bintang 333 Melati/Non Bintang 334 Melati/Non Bintang 335 Melati/Non Bintang 336 Melati/Non Bintang 337 Melati/Non Bintang 338 Melati/Non Bintang 339 Melati/Non Bintang 340 Melati/Non Bintang 341 Melati/Non Bintang 342 Melati/Non Bintang 343 Melati/Non Bintang 344 Melati/Non Bintang 345 Melati/Non Bintang 346 Melati/Non Bintang 347 Melati/Non Bintang 348 Melati/Non Bintang 349 Melati/Non Bintang 350 Melati/Non Bintang 351 Melati/Non Bintang 352 Melati/Non Bintang 353 Melati/Non Bintang 354 Melati/Non Bintang 355 Melati/Non Bintang 356 Melati/Non Bintang 357 Melati/Non Bintang 358 Melati/Non Bintang 359 Melati/Non Bintang 360 Melati/Non Bintang 361 Melati/Non Bintang 362 Melati/Non Bintang 363 Melati/Non Bintang 364 Melati/Non Bintang 365 Melati/Non Bintang 366 Melati/Non Bintang 367 Melati/Non Bintang 368 Melati/Non Bintang 369 Melati/Non Bintang 370 Melati/Non Bintang 371 Melati/Non Bintang 372 Melati/Non Bintang 373 Melati/Non Bintang

NAMA HOTEL JUMLAH KAMAR PURI BALI HOTEL 5 ANANDA PASTI CERIA, PT. 38 INADA HOTEL 12 PT. JATRA BALI HOTEL 25 THE ROYAL BALI BEACH CLUB 8 CLUB BALI HOTEL 49 KENDI MAS HOTEL 25 PENINSULA BEACH RESORT 12 LEGIAN EXPRESS HOTEL / LEGIAN GARDEN HOTEL 23 AYODIA BEACH INN 7 KAMINI COTTAGE III 15 PURI - PURI KECIL, PT. 17 SONNY PUTERI GALERIA HOTEL 30 JESSEN INN III 9 BALI AYU COTTAGES 9 MULYO SARI HOTEL 30 BALI REEF RESORT 26 RAMADA RESORT BENOA 197 BATU BELIG COTTAGE 14 ORANJJE HOTEL/ SANNO INN KUTA HOTEL 66 SUNARI MAS HOTEL & SPA 16 SARI SEGARA RESORT & SPA 104 PURI BENOA HOTEL 18 BALI PRANI HOTEL 23 DIANA HOUSE 12 GRAHADI BALI BUNGALOW 24 WISATA BEACH INN 0 JESSENS INN I 7 THE BALE 20 PRANI LEGIAN HOTEL 20 THE OASIS HOTEL 45 COURT YARD HOTEL 26 AP INN ( AGUNG PUTRA HOTEL ) 40 BALI MYSTIQUE 20 PURI TAMU HOTEL 26 BALI HILLS RESORT 11 JAMAHAL PRIVATE RESORT & SPA 9 KUSNADI HOTEL 11 NATHAN HOTEL 33 ROCKY BUNGALOWS 10 CEMPAKA GOES HOUSE 12 AYU GUNA INN 24 KAK GARDEN INN 12 VILARISI HOTEL 24 BALI MATAHARI HOTEL 38 PENGINAPAN DARMA GITA 12 ULUWATU RESORT 22 PADMA SURYA HOME STAY 20 TAMAN SARI COTTAGE II 13 PONDOK ALIT I (SATU) 15 MUTIARA BALI HOTEL 25 SURYA DEWATA BEACH II 15 NIRMALA HOTEL 25 HARRIS HOTEL 66

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

No URUT KELAS HOTEL 374 Melati/Non Bintang 375 Melati/Non Bintang 376 Melati/Non Bintang 377 Melati/Non Bintang 378 Melati/Non Bintang 379 Melati/Non Bintang 380 Melati/Non Bintang 381 Melati/Non Bintang 382 Melati/Non Bintang 383 Melati/Non Bintang 384 Melati/Non Bintang 385 Melati/Non Bintang 386 Melati/Non Bintang 387 Melati/Non Bintang 388 Melati/Non Bintang 389 Melati/Non Bintang 390 Melati/Non Bintang 391 Melati/Non Bintang 392 Melati/Non Bintang 393 Melati/Non Bintang 394 Melati/Non Bintang 395 Melati/Non Bintang 396 Melati/Non Bintang 397 Melati/Non Bintang 398 Melati/Non Bintang 399 Melati/Non Bintang 400 Melati/Non Bintang 401 Melati/Non Bintang 402 Melati/Non Bintang 403 Melati/Non Bintang 404 Melati/Non Bintang 405 Melati/Non Bintang 406 Melati/Non Bintang 407 Melati/Non Bintang 408 Melati/Non Bintang 409 Melati/Non Bintang 410 Melati/Non Bintang 411 Melati/Non Bintang 412 Melati/Non Bintang 413 Melati/Non Bintang 414 Melati/Non Bintang 415 Melati/Non Bintang 416 Melati/Non Bintang 417 Melati/Non Bintang 418 Melati/Non Bintang 419 Melati/Non Bintang 420 Melati/Non Bintang 421 Melati/Non Bintang 422 Melati/Non Bintang 423 Melati/Non Bintang 424 Melati/Non Bintang 425 Melati/Non Bintang 426 Melati/Non Bintang 427 Melati/Non Bintang

NAMA HOTEL JUMLAH KAMAR THE CLUB 11 PURI DIBIA HOTEL & RESTAURANT 26 BALI SANDAT INN 2 25 SEGARA SADHU INN 25 TUNJUNG BALI INN 20 L. A. INN ( LOSMEN AGUNG INN ) 19 HAPEL SEMER SEMER 38 DOUBLE PALM BUNGALOW 14 BEACH MELATI 12 HARRIS RESORT KUTA 191 PURI MADAWI, PT. 16 THE JIMBARAN BALI 12 NUSA INDAH HOTEL 12 TAMAN ROSANI 30 THE VIRA BALI HOTEL 56 SUBAK SARI BOUTIQUE HOTEL 6 THE OASIS BEACH RESORT & SPA 113 HADI PUTRA PONDOK WISATA 15 THE MUTIARA JIMBARAN 3 PESONA BEACH INN 10 FEBRI'S HOTEL 40 LOSARI KUTA BALI HOTEL 56 THE LOKHA LEGIAN / CV. SATHINI BALI 49 SORGAWI INN (BALI SORGAWI HOTEL) 26 MERTA JATI HOTEL 10 GALAXY HOTEL AND BAR 16 PURI JIMBARAN HOTEL 20 PURI DUKUH 6 BALIRA HOTEL 11 THE HELIOS 12 ASTON INN TUBAN 76 PURI ASIH GUEST HOUSE 20 SECRET GARDEN INN 33 POPPIES TOWN HOUSE 69 SANIDATA COTTAGE 6 BALI DIVA HOME STAY 7 LEGONG KERATON, CV 23 SURYA DEWATA BEACH 0 SWISS BEL BAY VIEW HOTEL 45 THE HARMONY 20 SU'S COTTAGES 14 THE BLI BLI 20 SENTOSA VILLA 81 SUN ISLAND 23 RUANG HIJAU 14 CAZA INDIGO BOUTIQUE HOTEL 20 PADANG-PADANG INN 35 THE KAYANA SEMINYAK BALI 24 SIDOI HOUSE & WARUNG 10 SURFARIS INN 15 BENEYASA II BEACH INN 40 SITARA PADI VILLAS 2 9 SUS COTTAGE II 17 KAMA SUTRA'S HOUSE DAN CHASERS RESTAURANT 30

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

No URUT KELAS HOTEL 428 Melati/Non Bintang 429 Melati/Non Bintang 430 Melati/Non Bintang 431 Melati/Non Bintang 432 Melati/Non Bintang 433 Melati/Non Bintang 434 Melati/Non Bintang 435 Melati/Non Bintang 436 Melati/Non Bintang 437 Melati/Non Bintang 438 Melati/Non Bintang 439 Melati/Non Bintang 440 Melati/Non Bintang 441 Melati/Non Bintang 442 Melati/Non Bintang 443 Melati/Non Bintang 444 Melati/Non Bintang 445 Melati/Non Bintang 446 Melati/Non Bintang 447 Melati/Non Bintang 448 Melati/Non Bintang 449 Melati/Non Bintang 450 Melati/Non Bintang 451 Melati/Non Bintang 452 Melati/Non Bintang 453 Melati/Non Bintang 454 Melati/Non Bintang 455 Melati/Non Bintang 456 Vila/Pondok wisata 457 Vila/Pondok wisata 458 Vila/Pondok wisata 459 Vila/Pondok wisata 460 Vila/Pondok wisata 461 Vila/Pondok wisata 462 Vila/Pondok wisata 463 Vila/Pondok wisata 464 Vila/Pondok wisata 465 Vila/Pondok wisata 466 Vila/Pondok wisata 467 Vila/Pondok wisata 468 Vila/Pondok wisata 469 Vila/Pondok wisata 470 Vila/Pondok wisata 471 Vila/Pondok wisata 472 Vila/Pondok wisata 473 Vila/Pondok wisata 474 Vila/Pondok wisata 475 Vila/Pondok wisata 476 Vila/Pondok wisata 477 Vila/Pondok wisata 478 Vila/Pondok wisata 479 Vila/Pondok wisata 480 Vila/Pondok wisata 481 Vila/Pondok wisata

NAMA HOTEL JUMLAH KAMAR JERAMI BALI LESTARI,PT 13 SPARTACV HOTEL 12 HANNO BALI VILLA (SMART) 21 CICADA HOTEL MELATI 10 THE RESIDENCE SEMINYAK 25 BALITA INN HOTEL(TAMAN INDAH BEACH INN) 15 JEJE RESORT 14 TAMAN INDAH HOTEL 18 CEMPAKA 2 LOSMEN 7 CEMPAKA 3 LOSMEN 10 ANANTARA HOTEL 60 TAMAN AYU 18 GEMINI STAR HOTEL 12 THE SHANTI RESINDENCE 5 WATER SPA PONDOK WISATA 5 ARIA HOTEL 11 PURI DAMAI OF BOUTIQUE LOSMEN 14 LABUAN SAIT INDAH INN 10 KENANGA INN 8 KEDIN 2 LOSMEN 10 FOUR @ DRUPADI 8 KOKONUT SUITES 33 BUGAN VILLAS 12 THE HARMONY LEGIAN 65 THE SUNSET RESIDENCE CONDOTEL 33 KARMA KANDARA 17 KUMPUL KUMPUL INN II 20 GUNA MADALA INN 20 PONDOK AGUNG 5 BALI VILLAGE HOTEL (EX YUDI COTTAGE) 30 LALU VILLAGE 30 DESA MUDA VILLAGE 7 COCOS VILLA 15 BALI AGUNG VILLAGE 41 KARI SUCI, PONDOK WISATA 4 THE VILLA'S EX. AMARTA BUNGALOW 2 SILVIA HOUSE 11 TUNJUNG BALI / EX. PADMA VILLAS 17 PURI DEWA BHARATA VILLAGE 10 KUBU PESISI 4 THE VILLAS AT BALI GOLF AND COUNTRY CLUB 22 LUMBUNG HOTEL VILLA 20 BALI RICH , PT. 15 NOVUS BALI VILLA 10 RARE ANGON VILLA 5 PURI SENA BUNGALLOW 8 TONY'S VILLA 22 CEMPAKA BALI PONDOK WISATA 5 TEPI KALI VILLA 14 TERESA VILLA 5 AGUNG CANGGU VILLA & RESTORAN 10 PRIVATE VILLAS 4 PRANGI FANI VILLA 4 BOUGENVILLA VILLA 3

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

No URUT KELAS HOTEL 482 Vila/Pondok wisata 483 Vila/Pondok wisata 484 Vila/Pondok wisata 485 Vila/Pondok wisata 486 Vila/Pondok wisata 487 Vila/Pondok wisata 488 Vila/Pondok wisata 489 Vila/Pondok wisata 490 Vila/Pondok wisata 491 Vila/Pondok wisata 492 Vila/Pondok wisata 493 Vila/Pondok wisata 494 Vila/Pondok wisata 495 Vila/Pondok wisata 496 Vila/Pondok wisata 497 Vila/Pondok wisata 498 Vila/Pondok wisata 499 Vila/Pondok wisata 500 Vila/Pondok wisata 501 Vila/Pondok wisata 502 Vila/Pondok wisata 503 Vila/Pondok wisata 504 Vila/Pondok wisata 505 Vila/Pondok wisata 506 Vila/Pondok wisata 507 Vila/Pondok wisata 508 Vila/Pondok wisata 509 Vila/Pondok wisata 510 Vila/Pondok wisata 511 Vila/Pondok wisata 512 Vila/Pondok wisata 513 Vila/Pondok wisata 514 Vila/Pondok wisata 515 Vila/Pondok wisata 516 Vila/Pondok wisata 517 Vila/Pondok wisata 518 Vila/Pondok wisata 519 Vila/Pondok wisata 520 Vila/Pondok wisata 521 Vila/Pondok wisata 522 Vila/Pondok wisata 523 Vila/Pondok wisata 524 Vila/Pondok wisata 525 Vila/Pondok wisata 526 Vila/Pondok wisata 527 Vila/Pondok wisata 528 Vila/Pondok wisata 529 Vila/Pondok wisata 530 Vila/Pondok wisata 531 Vila/Pondok wisata 532 Vila/Pondok wisata 533 Vila/Pondok wisata 534 Vila/Pondok wisata 535 Vila/Pondok wisata

NAMA HOTEL JUMLAH KAMAR BUNGA WANGI VILLA 3 PANGI GITA VILLAGE 3 VILLA SITA 3 MENGENING PONDOK WISATA 4 BALE AGUNG VILLA 6 KUTA LAGOON RESORT (KUTA LEGIAN VILLAGE) 25 VILLA SEMINYAK LAGOON & SPA 25 TEPI LAUT BUNGALOW 6 GILA VILLA 5 BALI NUMADI 5 WILLIEM CORNELIS LOOTS 5 TARI VILLA 6 BUNGA VILLA 10 SERI VILLA 15 BUKIT IN BY KOYO VILLA 10 TUNJUNG MEKAR PONDOK WISATA 4 SIN SIN VILLA 6 ABIAN BIU RESIDENCE VILLA 8 ATAS OMBAK BALI VILLA 5 INTI VILLA 3 KEDIDI VILLA & KAKATUA VILLA 5 KRESNA TROPICAL RESORT VILLA 6 GANEZA VILLA 3 PUTU BALI VILLA AND SPA SALON 20 THE SAMAYA / SANTIKA VILLAS BALI 24 VILLA TIRTA BALI 2 BALQUISSE VILLA 5 RUMAH BALI ( BALINESE VILLAGE ) 6 BALI BERSINAR VILLA 11 BORA BORA VILLAS 21 OLD CANGGU INN BUNGALOWS 5 NIRAMPE VILLAGE 10 TAMAN DAYU VILLA 10 ALU BALI 16 DEDAUN VILLA DAN SPA 13 TAMAN SARI VILLA / SEPIR PRIVATE VILLA 5 PURI ULUWATU VILLA AND SPA 0 DYANA VILLAS, PT. 10 PURI ROYAN JIMBARAN VILLA 18 RATU KHARISMA VILLA 7 RAMAYANA KENCANA VILLAGE AND CAFE 4 THE AHIMSA ESTATE 8 NIPURI PONDOK 5 OMBAK PUTIH PONDOK WISATA 5 PONDOK NYIMA 5 PAT MASE VILLAS AT JIMBARAN 2 CHEZ BALI VILLA 6 TELUK JIMBARAN VILLA 8 AYA VILLA 13 DOWN TOWN VILLAS 9 GITA AYU VILLA 7 KUBU VILLA 6 THE SURA 6 DEWANI VILLA 7

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

No URUT KELAS HOTEL 536 Vila/Pondok wisata 537 Vila/Pondok wisata 538 Vila/Pondok wisata 539 Vila/Pondok wisata 540 Vila/Pondok wisata 541 Vila/Pondok wisata 542 Vila/Pondok wisata 543 Vila/Pondok wisata 544 Vila/Pondok wisata 545 Vila/Pondok wisata 546 Vila/Pondok wisata 547 Vila/Pondok wisata 548 Vila/Pondok wisata 549 Vila/Pondok wisata 550 Vila/Pondok wisata 551 Vila/Pondok wisata 552 Vila/Pondok wisata 553 Vila/Pondok wisata 554 Vila/Pondok wisata 555 Vila/Pondok wisata 556 Vila/Pondok wisata 557 Vila/Pondok wisata 558 Vila/Pondok wisata 559 Vila/Pondok wisata 560 Vila/Pondok wisata 561 Vila/Pondok wisata 562 Vila/Pondok wisata 563 Vila/Pondok wisata 564 Vila/Pondok wisata 565 Vila/Pondok wisata 566 Vila/Pondok wisata 567 Vila/Pondok wisata 568 Vila/Pondok wisata 569 Vila/Pondok wisata 570 Vila/Pondok wisata 571 Vila/Pondok wisata 572 Vila/Pondok wisata 573 Vila/Pondok wisata 574 Vila/Pondok wisata 575 Vila/Pondok wisata 576 Vila/Pondok wisata 577 Vila/Pondok wisata 578 Vila/Pondok wisata 579 Vila/Pondok wisata 580 Vila/Pondok wisata 581 Vila/Pondok wisata 582 Vila/Pondok wisata 583 Vila/Pondok wisata 584 Vila/Pondok wisata 585 Vila/Pondok wisata 586 Vila/Pondok wisata 587 Vila/Pondok wisata 588 Vila/Pondok wisata 589 Vila/Pondok wisata

NAMA HOTEL THE ALAM VILLA BRABAN VILLAS VILLAKU MY VILLA CATUR KEMBAR VILLA TAMU SESEH VILLA BLUE POINT BAY VILLAS & SPA JODIE VILLA D'SRIWING VILLA HELICONIA VILLAS THE KUNTHI VILLAS RAJAWALI VILLA DIAMOND STAR HILLS VILLA THE AMASYA VILLA B VILLA + SPA KARANG PUTIH VILLA FURAMA VILLAS AND SPA UBUD BALI PUTRI BALI VILLA DANOYA WISNU BALI ISLAND VILLAS THE BANJAR VILLA AKHYATI VILLAS & SPA QUADRIFOGLIO VILLAS SUNGAI TINGGI VILLA LAJOYA VILLA KRESNA SUNSET VILLA UMAH WATU VILLA ' S MOON VILLAS 8 VILLA UMA SAPNA VILLA THE ULIN VILLA & SPA THE SEMINYAK SUITE PRIVATE VILLA AGGA CITTA VILLAS SERENE VILLAS BALANGAN SEAVIEW FLOWER BUD BUNGALOW BALI KUNO PONDOK WISATA GRIYA MIMPI PONDOK WISATA BUKIT UNGASAN PONDOK WISATA PURI UNGASAN PONDOK WISATA CHIMERA VILLAS ( PONDOK WISATA ) THE ELYSIAN SULTAN VILLA INDAH PRAGINA VILLA ULUWATU SURF VILLA MANIS VILLA THE ISTANA VILLA JOAN BALI VILLA JEPUN VILLA MAYA SAYANG VILLA DIANA BALI VILLA THE CLUB VILLAS BALI MULIA VILLA / PONDOK WISATA AIR BALI VILLA

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

JUMLAH KAMAR 25 12 12 7 4 3 22 15 5 8 7 10 12 25 18 5 24 17 11 10 10 10 12 4 5 9 5 4 4 12 21 33 5 14 7 2 5 5 5 5 3 26 0 2 2 18 5 2 5 25 25 13 20 21

No URUT KELAS HOTEL 590 Vila/Pondok wisata 591 Vila/Pondok wisata 592 Vila/Pondok wisata 593 Vila/Pondok wisata 594 Vila/Pondok wisata 595 Vila/Pondok wisata 596 Vila/Pondok wisata 597 Vila/Pondok wisata 598 Vila/Pondok wisata 599 Vila/Pondok wisata 600 Vila/Pondok wisata 601 Vila/Pondok wisata 602 Vila/Pondok wisata 603 Vila/Pondok wisata 604 Vila/Pondok wisata 605 Vila/Pondok wisata 606 Vila/Pondok wisata 607 Vila/Pondok wisata 608 Vila/Pondok wisata 609 Vila/Pondok wisata 610 Vila/Pondok wisata 611 Vila/Pondok wisata 612 Vila/Pondok wisata 613 Vila/Pondok wisata 614 Vila/Pondok wisata 615 Vila/Pondok wisata 616 Vila/Pondok wisata 617 Vila/Pondok wisata 618 Vila/Pondok wisata 619 Vila/Pondok wisata 620 Vila/Pondok wisata 621 Vila/Pondok wisata 622 Vila/Pondok wisata 623 Vila/Pondok wisata 624 Vila/Pondok wisata 625 Vila/Pondok wisata 626 Vila/Pondok wisata 627 Vila/Pondok wisata 628 Vila/Pondok wisata 629 Vila/Pondok wisata 630 Vila/Pondok wisata 631 Vila/Pondok wisata 632 Vila/Pondok wisata 633 Vila/Pondok wisata 634 Vila/Pondok wisata 635 Vila/Pondok wisata 636 Vila/Pondok wisata 637 Vila/Pondok wisata 638 Vila/Pondok wisata 639 Vila/Pondok wisata 640 Vila/Pondok wisata 641 Vila/Pondok wisata 642 Vila/Pondok wisata 643 Vila/Pondok wisata

NAMA HOTEL KAYUMANIS JIMBARAN PRIVATE ESTATE DEWATA VILLA HANANI I VILLA HANANI II VILLA BALI PURI RATU VILLA KZINI VILLA BAYU VILLA IMPIAN VILLA DAMAI VILLA / RUMAH PERISTIRAHATAN PERGOLA VILLA BALI BUNGA VILLA BALI MERITA VILLA SESARI BALI PALM RIVER VILLA DREAM RIVER VILLA MENARI VILLA SUKHAVATI RETREAT PONDOK WISATA PONDOK WINA SWIT DIASTANA VILLA BUNGALOW (NOPSA PONDOK) SENJA VILLA HARRI VILLA PONDOK PIPIT PRANA BALI VILLA THE KUNJA RESORT RUMAH YUDIAWAN BALI SHE VILLA, PT. SENYUM VILLA PISANG MAS, CV. IMAN JASA VILLA CATUR VILLA THE ALANG ALANG VILLAS PURI SHANTI BALI BALIKU VILLA SEKAR TAMAN VILLA AHIMSA BEACH JIMBARAN COCOS VILLA SUNDARAM VILLA DRAGONFLY VILLA PURI SANTAI BALI THE SANYAS SUITES DESA BUALU VILLA IMANI VILLAS CIMA ABADI PONDOK WISATA KEMBANG KUNING BUNGALOW PONDOK INDAH LEGGIE BUNGALOW ALAMANDA VILLA SECRET GARDEN PONDOK WISATA PONDOK DUKUH RUMAH ANJAS MAWAR VILLA KARANG NUSA VILLA

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

JUMLAH KAMAR 14 13 10 5 5 2 4 5 4 3 3 10 21 5 4 5 5 2 5 2 5 2 2 3 16 3 4 5 6 3 8 15 3 21 17 17 12 3 3 6 7 5 4 18 8 3 7 5 3 2 3 8 3 3

No URUT KELAS HOTEL 644 Vila/Pondok wisata 645 Vila/Pondok wisata 646 Vila/Pondok wisata 647 Vila/Pondok wisata 648 Vila/Pondok wisata 649 Vila/Pondok wisata 650 Vila/Pondok wisata 651 Vila/Pondok wisata 652 Vila/Pondok wisata 653 Vila/Pondok wisata 654 Vila/Pondok wisata 655 Vila/Pondok wisata 656 Vila/Pondok wisata 657 Vila/Pondok wisata 658 Vila/Pondok wisata 659 Vila/Pondok wisata 660 Vila/Pondok wisata 661 Vila/Pondok wisata 662 Vila/Pondok wisata 663 Vila/Pondok wisata 664 Vila/Pondok wisata 665 Vila/Pondok wisata 666 Vila/Pondok wisata 667 Vila/Pondok wisata 668 Vila/Pondok wisata 669 Vila/Pondok wisata 670 Vila/Pondok wisata 671 Vila/Pondok wisata 672 Vila/Pondok wisata 673 Vila/Pondok wisata 674 Vila/Pondok wisata 675 Vila/Pondok wisata 676 Vila/Pondok wisata 677 Vila/Pondok wisata 678 Vila/Pondok wisata 679 Vila/Pondok wisata 680 Vila/Pondok wisata 681 Vila/Pondok wisata 682 Vila/Pondok wisata 683 Vila/Pondok wisata 684 Vila/Pondok wisata 685 Vila/Pondok wisata 686 Vila/Pondok wisata 687 Vila/Pondok wisata 688 Vila/Pondok wisata 689 Vila/Pondok wisata 690 Vila/Pondok wisata 691 Vila/Pondok wisata 692 Vila/Pondok wisata 693 Vila/Pondok wisata 694 Vila/Pondok wisata 695 Vila/Pondok wisata 696 Vila/Pondok wisata 697 Vila/Pondok wisata

NAMA HOTEL JUMLAH KAMAR ROMEO BUNGALOW 3 UMAH DI BEJI VILLA 5 MIA VILLA PONDOK WISATA 5 PUTRI MALAM VILLA ( PONDOK WISATA ) 4 COCONUT BUNGALOW (CV. BALANGAN INDAH) 2 KEMAH TINGGI VILLA 4 SEMBILAN VILLA 5 KAMPUNG VILLA 6 ARJUNA PONDOK WISATA 3 KRISNA PONDOK WISATA 2 BIMA PONDOK WISATA 3 PRANA VILLA 3 KEMBALI VILLAS 17 INDAH MANIS VILLA ( PONDOK WISATA ) 4 ENGGANG VILLA 5 IXORA VILLA 8 SHINTA DEWI VILLA 4 ISIS 2 VILLA 3 NIRVANA BIRU 6 OCEAN BLUE POOL VILLA, PT. 25 CANGGU VILLA 4 JEMBAR LAWANG 4 ANOM VILLAGE (PT. ANOM NUSANTARA INDAH) 19 ALAMANDA VILLA ( CV. CAFE LOLA ) 6 SERENITY VILLA 2 GINGER PONDOK WISATA 3 PONDOK WISATA BLUBAMBOO 4 DISINI LUXUNG VILLAS & SPA 22 TAMAN WANA PRIVATE ESTATE PT. 3 LAKSHMI VILLAS 7 JEMMA VILLA 4 DE-DIMMEL PONDOK WISATA 6 SARI SEKAPA PONDOK WISATA 54 SENYUM BALI PONDOK WISATA 4 CANANG SARI PONDOK WISATA 5 DESA SENI PT. 10 TANJU BALI VILLA 4 MARIDADI VILLA 5 AKARA VILLA 3 PURI BENDESA II 60 THE HILL VILLAS 10 THE CALYX 4 MANDALAY PONDOK WISATA 5 BALI ASRI VILLA 6 RAMA-RAMA VILLA 5 THE BEVERLY HILLS BALI 37 BALI GITA PONDOK WISATA 5 THE BALI KHAMA BEACH RESORT & SPA 60 TERANG BULAN & CAMPUR VILLA 2 LOTUS VILLA 2 MATISE VILLA 5 LUNA 2 VILLA 5 PALOMA VILLA 2 GAJAH PUTIH PONDOK WISATA 5

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

No URUT KELAS HOTEL 698 Vila/Pondok wisata 699 Vila/Pondok wisata 700 Vila/Pondok wisata 701 Vila/Pondok wisata 702 Vila/Pondok wisata 703 Vila/Pondok wisata 704 Vila/Pondok wisata 705 Vila/Pondok wisata 706 Vila/Pondok wisata 707 Vila/Pondok wisata 708 Vila/Pondok wisata 709 Vila/Pondok wisata 710 Vila/Pondok wisata 711 Vila/Pondok wisata 712 Vila/Pondok wisata 713 Vila/Pondok wisata 714 Vila/Pondok wisata 715 Vila/Pondok wisata 716 Vila/Pondok wisata 717 Vila/Pondok wisata 718 Vila/Pondok wisata 719 Vila/Pondok wisata 720 Vila/Pondok wisata 721 Vila/Pondok wisata 722 Vila/Pondok wisata 723 Vila/Pondok wisata 724 Vila/Pondok wisata 725 Vila/Pondok wisata 726 Vila/Pondok wisata 727 Vila/Pondok wisata 728 Vila/Pondok wisata 729 Vila/Pondok wisata 730 Vila/Pondok wisata 731 Vila/Pondok wisata 732 Vila/Pondok wisata 733 Vila/Pondok wisata 734 Vila/Pondok wisata 735 Vila/Pondok wisata 736 Vila/Pondok wisata 737 Vila/Pondok wisata 738 Vila/Pondok wisata 739 Vila/Pondok wisata 740 Vila/Pondok wisata 741 Vila/Pondok wisata 742 Vila/Pondok wisata 743 Vila/Pondok wisata 744 Vila/Pondok wisata 745 Vila/Pondok wisata 746 Vila/Pondok wisata 747 Vila/Pondok wisata 748 Vila/Pondok wisata 749 Vila/Pondok wisata 750 Vila/Pondok wisata 751 Vila/Pondok wisata

NAMA HOTEL JUMLAH KAMAR NATALI VILLA 2 LE JARDIN VILLA 11 KARISA VILLA 8 SURYA MAS 0 PELANGI VILLA 0 BATU BELIG BEACH BUNGALOW 5 NAWANG WULAN VILLA 3 RAJA VILLA 4 LISTIEN VILLA 6 O2 ZAMI 2 MAYA LOKA VILLA 9 ASTA VILLA 5 SUMATRA VILLA 11 AZURA VILLA 2 RUMAH WATINI 3 MERPATI VILLA 2 AVALON BALI VILLA 5 SUNSET VILLA 2 PADI VILLA 3 KARO VILLA 3 MIKI VILLA 3 UTAMA VILLA 5 KETUT YASA VILLA 3 THE SAHITA LUXURY RESIDENCE & VILLA 5 M VILLA 3 SENANG VILLA 3 SERASI VILLA 3 EMERALD VILLA 3 MATHIS VILLA 13 I NYOMAN WANA JALIANTA RUMAH 2 SUTA PONDOK WISATA 2 OM VILLA 2 NAKULA PONDOK WISATA 5 OMBAK LUWUNG VILLA 3 PURI DEWATA VILLA 4 VIVA LAVI VILLAS & SPA 12 RIVERSIDE (PT. EKIDOKA GROUP) 9 JOGLO VILLA 15 ALIR VILLA 6 SOKA PONDOK WISATA (SAYANG & TRESNA) 7 DAHLIA PONDOK WISATA(KEBUN & LIMON) 6 RUMAH BATU VILLA 2 THE BALI DREAM SWITE 4 DUKE'S 5 THE UMALAS EQUESTRIAN RESORT 5 UMAH DURI VILLA 2 YOYO VILLA 5 OLESHA VILLA 5 DES INDES VILLA 3 TARA BUNGA RESIDENCE 3 KARANG KEMBAR ESTATE 2 VILLA 5 ARYS VILLA 2 SESARI BALI 16 THE BALI BLISS VILLA 15

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

No URUT KELAS HOTEL 752 Vila/Pondok wisata 753 Vila/Pondok wisata 754 Vila/Pondok wisata 755 Vila/Pondok wisata 756 Vila/Pondok wisata 757 Vila/Pondok wisata 758 Vila/Pondok wisata 759 Vila/Pondok wisata 760 Vila/Pondok wisata 761 Vila/Pondok wisata 762 Vila/Pondok wisata 763 Vila/Pondok wisata 764 Vila/Pondok wisata 765 Vila/Pondok wisata 766 Vila/Pondok wisata 767 Vila/Pondok wisata 768 Vila/Pondok wisata 769 Vila/Pondok wisata 770 Vila/Pondok wisata 771 Vila/Pondok wisata 772 Vila/Pondok wisata 773 Vila/Pondok wisata 774 Vila/Pondok wisata 775 Vila/Pondok wisata 776 Vila/Pondok wisata 777 Vila/Pondok wisata 778 Vila/Pondok wisata 779 Vila/Pondok wisata 780 Vila/Pondok wisata 781 Vila/Pondok wisata 782 Vila/Pondok wisata 783 Vila/Pondok wisata 784 Vila/Pondok wisata 785 Vila/Pondok wisata 786 Vila/Pondok wisata 787 Vila/Pondok wisata 788 Vila/Pondok wisata 789 Vila/Pondok wisata 790 Vila/Pondok wisata 791 Vila/Pondok wisata 792 Vila/Pondok wisata 793 Vila/Pondok wisata 794 Vila/Pondok wisata 795 Vila/Pondok wisata 796 Vila/Pondok wisata 797 Vila/Pondok wisata 798 Vila/Pondok wisata 799 Vila/Pondok wisata 800 Vila/Pondok wisata 801 Vila/Pondok wisata 802 Vila/Pondok wisata 803 Vila/Pondok wisata 804 Vila/Pondok wisata 805 Vila/Pondok wisata

NAMA HOTEL MEHNDI VILLA PONDOK COTTAGE PLACE BANGKUANG VILLA WAYANG VILLA BALI KUBU RAMA VILLA INDRA PRASTA VILLA NUNIA VILLA MIMPI VILLA AMERTA VILLA THE BUAH BALI VILLAS SUBALIKU VILLA OALLAS VILLA HIDDEN BEACH VILLA LEGENDA VILLA ZEN VILLA MAHARAJ VILLA SEKAR TAMAN I VILLA SUNSET TERRACE BAHAGIA PARK PRIVATE ESTATE SENANG VILLA GEMBIRA VILLA SANTAI VILLA ANGEL VILLA TOKEK VILLA THE REPLICA VILLA CHI-CHI VILLA BALI GATTES VILLA GRAHA DI UMA VILLA BALADEWA VILLA BENOA QUAY HARBOURSIDE VILLAS BALI BALI VILLA PLAWA ASRI VILLA BINGIN GARDEN ADI HOME STAY MERTA SARI BUNGALOWS SUARA OMBAK PONDOK WISATA SANDAT MAS TANDEG VILLA SURYA DAMAI VILLA THE KEROBOKAN VILLA SIL,Q OMBAK LAUT VILLA THE TEMPLE LODGES OCEAN BLUE POLL VILLA 2 PUTRI DIANA VILLA TUKAD VILLA MAKO VILLA SPACE AT BALI VILLAS JOTY VILLA ASANTE VILLA THE VILLA AT ECHO BEACH PURI TAMAN MERAK DOLPHIN VILLA MOIRA VILLA BALI NYUH GADING VILLA

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

JUMLAH KAMAR 3 3 4 4 3 4 4 3 4 7 9 5 4 5 2 4 3 3 12 4 4 2 3 5 8 7 3 5 4 27 7 3 4 3 4 5 6 5 5 17 2 3 80 4 2 3 12 4 4 4 0 3 4 14

No URUT KELAS HOTEL 806 Vila/Pondok wisata 807 Vila/Pondok wisata 808 Vila/Pondok wisata 809 Vila/Pondok wisata 810 Vila/Pondok wisata 811 Vila/Pondok wisata 812 Vila/Pondok wisata 813 Vila/Pondok wisata 814 Vila/Pondok wisata 815 Vila/Pondok wisata 816 Vila/Pondok wisata 817 Vila/Pondok wisata 818 Vila/Pondok wisata 819 Vila/Pondok wisata 820 Vila/Pondok wisata 821 Vila/Pondok wisata 822 Vila/Pondok wisata 823 Vila/Pondok wisata 824 Vila/Pondok wisata 825 Vila/Pondok wisata 826 Vila/Pondok wisata 827 Vila/Pondok wisata 828 Vila/Pondok wisata 829 Vila/Pondok wisata 830 Vila/Pondok wisata 831 Vila/Pondok wisata 832 Vila/Pondok wisata 833 Vila/Pondok wisata 834 Vila/Pondok wisata 835 Vila/Pondok wisata 836 Vila/Pondok wisata 837 Vila/Pondok wisata 838 Vila/Pondok wisata 839 Vila/Pondok wisata 840 Rumah Kos 841 Rumah Kos 842 Rumah Kos 843 Rumah Kos 844 Rumah Kos 845 Rumah Kos 846 Rumah Kos 847 Rumah Kos

NAMA HOTEL THE PRIME VILLA GUNUNG PAYUNG VILLA SAMUDRA RAYA VILLA THE SHORE VILLA ARIKA VILLA BLISS VILLA DAMAI KECIL VILLA DAMAI BESAR VILLA ABADI VILLA BUKIT HIDE WAY VILLA BARONG VILLA COCO GROVES VILLA BENOA PALM PONDOK WISATA GAJAH VILLA SANSIL VILLA BALANGAN VILLA VANILLA VILLA PERILLA VILLA DRUPADI STUDIO APARTMENTS CANGGU SUNSET VILLA YOYO VILLA BALI DREAM VILLA VIKO DAERAH VILLA BUDDHA HILL VILLA MARINA BALI VILLA SUARA SEGARA VILLA BELONG II VILLA THE ZALLA VILLA KOMPYANG PONDOK WISATA PURI GOA GONG PONDOK WISATA ERICK VILLA ACACIA PALACE MARGOT VILLA MUTHEARDY VILLAS PONDOK WISATA PAN ENTER RUMAH KOST MADE BALI KOST. RUMAH KOST I KT. RONTAG RUMAH KOST PAK SIMON R. KOST HJ. NYOMAN SINARWATI BUNGA IMPIAN RUMAH KOST OMBAK BAGUS RUMAH KOST MERIKI RUMAH KOST

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

JUMLAH KAMAR 9 3 5 5 4 4 3 4 5 2 3 3 4 9 2 2 1 1 7 5 3 5 5 3 8 3 2 4 3 4 3 1 3 4 21 53 22 45 11 9 2 11

Lampiran 2 REKAPITULASI PERHITUNGAN POTENSI PAJAK HOTEL (dengan menggunakan metode harga kamar rata-rata) Total Potensi Pajak Hotel (Sample)(dalam Rupiah): Potensi Pajak Hotel - Sewa Kamar Potensi Pajak Hotel - Service Charge Total Potensi Pajak Hotel (Sampel)

No 1 2 3 4 5 6 7

Kelas Hotel Bintang 2 Bintang 3 Bintang 4 Bintang 5 Melati Pondok Wisata/Villa Rumah Kos Total Sampel/Populasi

No 1 2 3 4 5 6 7

Kelas Hotel Bintang 2 Bintang 3 Bintang 4 Bintang 5 Melati Pondok Wisata/Villa Rumah Kos Total Potensi Pjk. Hotel Sampel/populasi

3,204,182,854,749.95 320,418,285,475.00 3,524,601,140,224.95

Sampel (unit)

Populasi (unit)

5 7 5 8 117 120 3 265 0.3129

18 21 18 25 373 384 8 847

Sampel (Rp) 24,704,683,652.00 156,829,315,419.98 521,107,787,753.44 2,764,115,808,924.25 27,904,054,505.03 29,751,737,123.49 187,752,846.77 ############# 0.3129

Populasi (Rp) 78,961,762,465.07 501,262,000,606.49 1,665,578,476,328.91 8,834,739,962,863.55 89,187,676,097.22 95,093,288,089.03 600,100,608.34 11,265,423,267,058.60

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Lampiran 2a PERHITUNGAN POTENSI PAJAK HOTEL (SAMPEL) - SEWA KAMAR KABUPATEN BADUNG TAHUN 2008 (metode harga kamar rata-rata) No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44

Kelas Hotel Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati

2 2 2 2 2 3 3 3 3 3 3 3 4 4 4 4 4 5 5 5 5 5 5 5 5

Nama Hotel

Jumlah Kamar Tarif Terendah (Unit) (Rp) Bualu Hotel 50 400,000.00 Jimbaran Puri Bali 41 1,200,000.00 Bali Sani Hotel 60 250,000.00 Bali Holiday Resort 100 300,000.00 Legian Paradiso Hotel/Sol Inn 124 350,000.00 Natour Kuta Beach Hotel 137 250,000.00 Bali Tropic Cottage 104 450,000.00 Bali Sani Suites 96 300,000.00 Keraton Bali Cottage's 99 300,000.00 Amanusa Resort 35 4,500,000.00 Hard Rock Beach Club Hotel 418 840,000.00 Jayakarta Hotel / Kuta Plaza Hotal 281 400,000.00 Club Med Bali 400 800,000.00 Sahid Raya Bali Hotel 407 550,000.00 Bali Dynasty Hotel 312 750,000.00 Novotel Coralia Benoa Bali 191 325,000.00 Kuta Paradiso Hotel / Sol Elite 235 250,000.00 Melia Bali Hotel / Bali Sol 490 1,200,000.00 Putri Bali Hotel 384 1,000,000.00 Ayodia Resort Bali / Bali Hilton Internasional 537 800,000.00 The Laguna Resort & Spa / Sheraton 267 2,000,000.00 Grand Hyatt Hotel 656 950,000.00 Four Season Resort Bali 147 4,500,000.00 Bali Intercontinental Resort 431 850,000.00 Ayana Resort & Spa Bali 142 850,000.00 Poppies Cottages 24 500,000.00 Wina Holiday Villa 181 300,000.00 Arena Hotel 58 80,000.00 Restu Bali Hotel 44 150,000.00 Ida Beach Inn 64 100,000.00 Sorga Cottages Kuta Hotel 20 80,000.00 Camplung Mas Hotel 79 150,000.00 Fourteen Roses 72 85,000.00 Mastapa Garden Cottage 50 200,000.00 Melasti Beach Bungalow 50 160,000.00 Rama Beach Cottages (CV. Rama Beach) 80 80,000.00 Bali Niksoma 42 160,000.00 Aquarius Star, Acc 20 80,000.00 Joni, Pension 40 80,000.00 Sinar Bali Beach Cottage 12 125,000.00 The Sari Beach 24 125,000.00 Dhyana Pura Hotel 58 200,000.00 Sari Bunga Hotel 19 200,000.00 Kumala Hotel 25 125,000.00

Tarif Tertinggi (Rp) 2,000,000.00 25,600,000.00 2,000,000.00 3,000,000.00 5,500,000.00 1,000,000.00 3,000,000.00 5,000,000.00 7,000,000.00 17,500,000.00 18,000,000.00 8,000,000.00 30,500,000.00 15,000,000.00 30,500,000.00 30,000,000.00 30,000,000.00 80,000,000.00 60,000,000.00 60,000,000.00 60,500,000.00 80,000,000.00 50,000,000.00 60,000,000.00 40,000,000.00 350,000.00

500,000.00 1,000,000.00 200,000.00 500,000.00 500,000.00 1,000,000.00 250,000.00 300,000.00

600,000.00

Tarif Rata-rata Occupancy Rate Jumlah Hari (Rp) 1,200,000.00 0.5108 365 13,400,000.00 0.5108 365 1,125,000.00 0.5108 365 1,650,000.00 0.5108 365 2,925,000.00 0.5108 365 625,000.00 0.6119 365 1,725,000.00 0.6119 365 2,650,000.00 0.6119 365 3,650,000.00 0.6119 365 11,000,000.00 0.6119 365 9,420,000.00 0.6119 365 4,200,000.00 0.6119 365 15,650,000.00 0.6255 365 7,775,000.00 0.6255 365 15,625,000.00 0.6255 365 15,162,500.00 0.6255 365 15,125,000.00 0.6255 365 40,600,000.00 0.6694 365 30,500,000.00 0.6694 365 30,400,000.00 0.6694 365 31,250,000.00 0.6694 365 40,475,000.00 0.6694 365 27,250,000.00 0.6694 365 30,425,000.00 0.6694 365 20,425,000.00 0.6694 365 500,000.00 0.4891 365 325,000.00 0.4891 365 80,000.00 0.4891 365 150,000.00 0.4891 365 300,000.00 0.4891 365 80,000.00 0.4891 365 575,000.00 0.4891 365 142,500.00 0.4891 365 350,000.00 0.4891 365 330,000.00 0.4891 365 540,000.00 0.4891 365 160,000.00 0.4891 365 165,000.00 0.4891 365 190,000.00 0.4891 365 125,000.00 0.4891 365 125,000.00 0.4891 365 400,000.00 0.4891 365 200,000.00 0.4891 365 125,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1

Potensi Pajak Hotel (Rp) 1,118,652,000.00 10,243,123,480.00 1,258,483,500.00 3,076,293,000.00 6,762,251,340.00 1,912,378,718.75 4,006,782,390.00 5,681,858,640.00 8,070,517,372.50 8,598,724,750.00 87,942,843,186.00 26,358,999,870.00 142,920,495,000.00 72,246,196,068.75 111,299,906,250.00 66,118,708,153.13 81,149,047,031.25 486,072,091,400.00 286,160,467,200.00 398,865,470,880.00 203,863,678,125.00 648,737,897,960.00 97,872,890,325.00 320,395,516,092.50 70,864,541,585.00 214,225,800.00 1,050,152,723.75 82,833,976.00 117,824,190.00 342,761,280.00 28,563,440.00 810,933,913.75 183,163,059.00 312,412,625.00 294,560,475.00 771,212,880.00 119,966,448.00 58,912,095.00 135,676,340.00 26,778,225.00 53,556,450.00 414,169,880.00 67,838,170.00 55,787,968.75

No. 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94

Kelas Hotel Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati

Nama Hotel Pelasa Cottage Garden View Cottages (Panorama..) Puri Cendana Resort Bolare Beach Bungalow Sing Ken Ken Hotel Adika Sari Bungalows Bali Summer Hotel Puri Damai of Boutique Losmen Sari Uma Cottages Saphir Mabisa Inn - Bali Hotel Dewi Tirta Hotel Puri Naga Cottage Bali Subak Hotel Matahari Terbit Bungalow Un's Hotel Melasti Beach Resort Kuta Timur Resort Taman Sari Hotel Puri Duyung Hotel & Restoran Residence Jayakarta Bali Puri Kosala Cottage Wowo Suroso Bungalow Casa Padma Hotel Tugu Bali Hotel Ananda Pasti Ceria PT. Jatra Bali Hotel The Royal Bali Beach Club Club Bali Hotel Kendi Mas Hotel Peninsula Beach Resort Legian Express Hotel / Legian Garden Sonny Puteri Galeria Hotel Bali Reef Resort Batu Belig Cottage Oranjje Hotel / Sanno Inn Kuta Hotel Sunari Mas Hotel & Spa Puri Benoa Hotel Bali Prani Hotel Grahadi Bali Bungalow Prani Legian Hotel Bali Hils Resort Jamahal Private Resort & Spa Rocky Bungalows Vilarisi Hotel Bali Matahari Hotel Uluwatu Resort Padma Surya Homestay Taman Sari Cottage II Mutiara Bali Hotel Surya Dewata Beach II

Jumlah Kamar Tarif Terendah (Unit) (Rp) 12 100,000.00 40 80,000.00 24 100,000.00 20 150,000.00 25 100,000.00 23 80,000.00 40 250,000.00 14 230,000.00 16 80,000.00 40 80,000.00 10 85,000.00 24 90,000.00 22 150,000.00 8 125,000.00 30 125,000.00 40 100,000.00 32 100,000.00 10 100,000.00 12 150,000.00 95 200,000.00 5 200,000.00 10 250,000.00 53 120,000.00 25 3,600,000.00 38 200,000.00 25 120,000.00 8 200,000.00 49 200,000.00 25 500,000.00 12 280,000.00 23 100,000.00 30 250,000.00 26 284,700.00 14 350,000.00 66 150,000.00 16 100,000.00 18 219,000.00 23 150,000.00 24 150,000.00 20 1,000,000.00 11 267,000.00 9 1,450,000.00 10 150,000.00 24 150,000.00 38 150,000.00 22 450,000.00 20 300,000.00 13 250,000.00 25 100,000.00 15 100,000.00

Tarif Tertinggi (Rp) 150,000.00 300,000.00 200,000.00 1,000,000.00 100,000.00 100,000.00 100,000.00

120,000.00 200,000.00

600,000.00

500,000.00 292,950.00 1,000,000.00

Tarif Rata-rata Occupancy Rate Jumlah Hari (Rp) 100,000.00 0.4891 365 115,000.00 0.4891 365 100,000.00 0.4891 365 225,000.00 0.4891 365 150,000.00 0.4891 365 80,000.00 0.4891 365 625,000.00 0.4891 365 230,000.00 0.4891 365 90,000.00 0.4891 365 90,000.00 0.4891 365 85,000.00 0.4891 365 95,000.00 0.4891 365 150,000.00 0.4891 365 125,000.00 0.4891 365 125,000.00 0.4891 365 110,000.00 0.4891 365 150,000.00 0.4891 365 100,000.00 0.4891 365 150,000.00 0.4891 365 200,000.00 0.4891 365 200,000.00 0.4891 365 250,000.00 0.4891 365 360,000.00 0.4891 365 3,600,000.00 0.4891 365 200,000.00 0.4891 365 120,000.00 0.4891 365 200,000.00 0.4891 365 200,000.00 0.4891 365 500,000.00 0.4891 365 390,000.00 0.4891 365 100,000.00 0.4891 365 271,475.00 0.4891 365 642,350.00 0.4891 365 350,000.00 0.4891 365 150,000.00 0.4891 365 100,000.00 0.4891 365 219,000.00 0.4891 365 150,000.00 0.4891 365 150,000.00 0.4891 365 1,000,000.00 0.4891 365 267,000.00 0.4891 365 1,450,000.00 0.4891 365 150,000.00 0.4891 365 150,000.00 0.4891 365 150,000.00 0.4891 365 450,000.00 0.4891 365 300,000.00 0.4891 365 250,000.00 0.4891 365 100,000.00 0.4891 365 100,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1

Potensi Pajak Hotel (Rp) 21,422,580.00 82,119,890.00 42,845,160.00 80,334,675.00 66,945,562.50 32,847,956.00 446,303,750.00 57,483,923.00 25,707,096.00 64,267,740.00 15,174,327.50 40,702,902.00 58,912,095.00 17,852,150.00 66,945,562.50 78,549,460.00 85,690,320.00 17,852,150.00 32,133,870.00 339,190,850.00 17,852,150.00 44,630,375.00 340,619,022.00 1,606,693,500.00 135,676,340.00 53,556,450.00 28,563,440.00 174,951,070.00 223,151,875.00 83,548,062.00 41,059,945.00 145,392,372.64 298,150,542.37 87,475,535.00 176,736,285.00 28,563,440.00 70,373,175.30 61,589,917.50 64,267,740.00 357,043,000.00 52,431,764.55 232,970,557.50 26,778,225.00 64,267,740.00 101,757,255.00 176,736,285.00 107,112,900.00 58,019,487.50 44,630,375.00 26,778,225.00

No. 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144

Kelas Hotel

Nama Hotel

Melati Nirmala Hotel Melati Harris Hotel Melati Puri Dibia Hotel & Restaurant Melati Bali Sandat Inn 2 Melati Segara Sadhu Inn Melati Hapel Semer Semer Melati Double Palm Bungalow Melati Puri Madawi. PT Melati The Jimbaran Bali Melati Nusa Indah Hotel Melati Taman Rosani Melati Subak Sari Boutique Hotel Melati The Oasis Beach Resort & Spa Melati Febri's Hotel Melati Losari Kuta Bali Hotel Melati Sorgawi Inn (Bali Sorgawi Hotel) Melati Galaxy Hotel & Bar Melati Puri Jimbaran Hotel Melati Puri Dukuh Melati Balira Hotel Melati Aston Inn Tuban Melati Puri Asih Guest House Melati Secret Garden Inn Melati Poppies Town House Melati Sanidata Cottage Melati Swiss Bell Bay View Hotel Melati The Harmony Melati Su's Cottages Melati The Bli Bli Melati Sentosa Villa Melati Sun Island Melati Ruang Hijau Melati Caza Indigo Boutique Hotel Melati The Kayana Seminyak Bali Melati Sidoi House & Warung Melati Surfaris Inn Melati Sitara Padi Villas 2 Melati Su's Cottages II Melati Sparta CV Hotel Melati Hanno Bali Villa (Smart) Melati The Residence Seminyak Melati Balita Inn Hotel (Taman Indah Beach II) Melati Anantara Hotel Melati Karma Kandara Melati The Sunset Residence Condotel Melati Four @ Drupadi Melati Bugan Villas Melati Kokonut Suites Vila/Pondok wisata Tunjung Bali / Ex. Padma Villas Vila/Pondok wisata The Villas at Bali Golf & Country

Jumlah Kamar Tarif Terendah (Unit) (Rp) 25 300,000.00 66 250,000.00 26 200,000.00 25 60,000.00 25 500,000.00 38 130,000.00 14 2,000,000.00 16 200,000.00 12 225,000.00 12 250,000.00 30 120,000.00 6 600,000.00 113 200,000.00 40 100,000.00 56 175,000.00 26 200,000.00 16 100,000.00 20 200,000.00 6 100,000.00 11 100,000.00 76 338,000.00 20 500,000.00 33 150,000.00 69 400,000.00 6 2,500,000.00 45 300,000.00 20 250,000.00 14 100,000.00 20 585,000.00 81 900,000.00 23 720,000.00 14 200,000.00 20 300,000.00 24 1,000,000.00 10 150,000.00 15 250,000.00 9 500,000.00 17 100,000.00 12 500,000.00 21 1,000,000.00 25 200,000.00 15 250,000.00 60 1,800,000.00 17 5,000,000.00 33 2,400,000.00 8 900,000.00 12 850,000.00 33 450,000.00 17 260,000.00 22 1,300,000.00

Tarif Tertinggi (Rp) 350,000.00 450,000.00 350,000.00 600,000.00 3,000,000.00 350,000.00 425,000.00 300,000.00

350,000.00 125,000.00

150,000.00

180,000.00

400,000.00

Tarif Rata-rata Occupancy Rate Jumlah Hari (Rp) 300,000.00 0.4891 365 300,000.00 0.4891 365 325,000.00 0.4891 365 205,000.00 0.4891 365 550,000.00 0.4891 365 130,000.00 0.4891 365 2,500,000.00 0.4891 365 275,000.00 0.4891 365 325,000.00 0.4891 365 275,000.00 0.4891 365 120,000.00 0.4891 365 600,000.00 0.4891 365 275,000.00 0.4891 365 112,500.00 0.4891 365 175,000.00 0.4891 365 200,000.00 0.4891 365 100,000.00 0.4891 365 200,000.00 0.4891 365 100,000.00 0.4891 365 125,000.00 0.4891 365 338,000.00 0.4891 365 500,000.00 0.4891 365 165,000.00 0.4891 365 400,000.00 0.4891 365 2,500,000.00 0.4891 365 350,000.00 0.4891 365 250,000.00 0.4891 365 100,000.00 0.4891 365 585,000.00 0.4891 365 900,000.00 0.4891 365 720,000.00 0.4891 365 200,000.00 0.4891 365 300,000.00 0.4891 365 1,000,000.00 0.4891 365 150,000.00 0.4891 365 250,000.00 0.4891 365 500,000.00 0.4891 365 100,000.00 0.4891 365 500,000.00 0.4891 365 1,000,000.00 0.4891 365 200,000.00 0.4891 365 250,000.00 0.4891 365 1,800,000.00 0.4891 365 5,000,000.00 0.4891 365 2,400,000.00 0.4891 365 900,000.00 0.4891 365 850,000.00 0.4891 365 450,000.00 0.4891 365 260,000.00 0.4891 365 1,300,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1

Potensi Pajak Hotel (Rp) 133,891,125.00 353,472,570.00 150,850,667.50 91,492,268.75 245,467,062.50 88,189,621.00 624,825,250.00 78,549,460.00 69,623,385.00 58,912,095.00 64,267,740.00 64,267,740.00 554,755,561.25 80,334,675.00 174,951,070.00 92,831,180.00 28,563,440.00 71,408,600.00 10,711,290.00 24,546,706.25 458,586,029.20 178,521,500.00 97,204,956.75 492,719,340.00 267,782,250.00 281,171,362.50 89,260,750.00 24,993,010.00 208,870,155.00 1,301,421,735.00 295,631,604.00 49,986,020.00 107,112,900.00 428,451,600.00 26,778,225.00 66,945,562.50 80,334,675.00 30,348,655.00 107,112,900.00 374,895,150.00 89,260,750.00 66,945,562.50 1,928,032,200.00 1,517,432,750.00 1,413,890,280.00 128,535,480.00 182,091,930.00 265,104,427.50 78,906,503.00 510,571,490.00

No. 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194

Kelas Hotel Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok

wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata

Nama Hotel Lumbung Hotel Villa Bali Rich, PT Kuta Lagoon Resort (Kuta Legian Villa) Villa Seminyak Lagoon & Spa Seri Villa Sin Sin Villa Ganeza Villa The Samaya / Santika Villas Bali Bali Bersinar Villa Old Canggu Inn Bungalows Nirampe Village Ratu Kharisma Villa The Ahimsa Estate Aya Villa Down Town Villas Gita Ayu Villa The Alam Villa Catur Kembar Villa Blue Point Bay Villas & Spa Jodie Villa Heliconia Villas Te Kunthi Villas Rajawali Villa B Villa & Spa Bali Island Villas The Seminyak Suite Private Villa Serene Villas Bali Kuno Pondok Wisata Griya Mimpi Pondok Wisata Bukit Ungasan Pondok Wisata Chimera Villas (Pondok Wisata) The Elysian Diana Bali Villa Kayumanis Jumbaran Private Estate Dewata Villa Bali Merita Villa Sesari Bali Dream River Villa Pondok Wina Swit Diastana Villa Bungalow (Nopsa Pondok) Pondok Pipit Rumah Yudiawan Catur Villa Bali Baliku Villa Sekar Taman Villa Ahimsa Beach Jimbaran Cima Abadi Pondok Wisata Umah Di Beji Villa Arjuna Pondok Wisata

Jumlah Kamar Tarif Terendah (Unit) (Rp) 20 200,000.00 15 300,000.00 25 250,000.00 25 450,000.00 15 300,000.00 6 1,000,000.00 3 1,000,000.00 24 1,500,000.00 11 4,500,000.00 5 630,000.00 10 700,000.00 7 200,000.00 8 750,000.00 13 350,000.00 9 750,000.00 7 1,000,000.00 25 200,000.00 4 267,000.00 22 600,000.00 15 485,000.00 8 1,500,000.00 7 2,000,000.00 10 1,600,000.00 18 900,000.00 10 600,000.00 33 225,000.00 14 1,000,000.00 5 1,000,000.00 5 1,000,000.00 5 1,000,000.00 3 1,000,000.00 26 450,000.00 25 250,000.00 14 2,700,000.00 13 750,000.00 10 650,000.00 21 900,000.00 4 2,700,000.00 2 3,350,000.00 5 4,000,000.00 2 4,166,000.00 2 206,000.00 3 1,500,000.00 8 2,900,000.00 21 400,000.00 17 675,000.00 17 540,000.00 18 165,000.00 5 2,700,000.00 3 900,000.00

Tarif Tertinggi (Rp)

700,000.00

2,000,000.00

1,000,000.00 1,200,000.00

2,000,000.00

765,000.00

Tarif Rata-rata Occupancy Rate Jumlah Hari (Rp) 200,000.00 0.4891 365 300,000.00 0.4891 365 250,000.00 0.4891 365 450,000.00 0.4891 365 300,000.00 0.4891 365 1,000,000.00 0.4891 365 1,000,000.00 0.4891 365 1,500,000.00 0.4891 365 4,500,000.00 0.4891 365 630,000.00 0.4891 365 700,000.00 0.4891 365 200,000.00 0.4891 365 750,000.00 0.4891 365 350,000.00 0.4891 365 750,000.00 0.4891 365 1,000,000.00 0.4891 365 200,000.00 0.4891 365 267,000.00 0.4891 365 650,000.00 0.4891 365 485,000.00 0.4891 365 1,500,000.00 0.4891 365 2,000,000.00 0.4891 365 1,600,000.00 0.4891 365 900,000.00 0.4891 365 600,000.00 0.4891 365 225,000.00 0.4891 365 1,500,000.00 0.4891 365 1,000,000.00 0.4891 365 1,000,000.00 0.4891 365 1,000,000.00 0.4891 365 1,000,000.00 0.4891 365 450,000.00 0.4891 365 250,000.00 0.4891 365 2,700,000.00 0.4891 365 875,000.00 0.4891 365 925,000.00 0.4891 365 900,000.00 0.4891 365 2,700,000.00 0.4891 365 3,350,000.00 0.4891 365 4,000,000.00 0.4891 365 4,166,000.00 0.4891 365 206,000.00 0.4891 365 1,750,000.00 0.4891 365 2,900,000.00 0.4891 365 400,000.00 0.4891 365 675,000.00 0.4891 365 652,500.00 0.4891 365 165,000.00 0.4891 365 2,700,000.00 0.4891 365 900,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1

Potensi Pajak Hotel (Rp) 71,408,600.00 80,334,675.00 111,575,937.50 200,836,687.50 80,334,675.00 107,112,900.00 53,556,450.00 642,677,400.00 883,681,425.00 56,234,272.50 124,965,050.00 24,993,010.00 107,112,900.00 81,227,282.50 120,502,012.50 124,965,050.00 89,260,750.00 19,066,096.20 255,285,745.00 129,874,391.25 214,225,800.00 249,930,100.00 285,634,400.00 289,204,830.00 107,112,900.00 132,552,213.75 374,895,150.00 89,260,750.00 89,260,750.00 89,260,750.00 53,556,450.00 208,870,155.00 111,575,937.50 674,811,270.00 203,068,206.25 165,132,387.50 337,405,635.00 192,803,220.00 119,609,405.00 357,043,000.00 148,744,113.80 7,355,085.80 93,723,787.50 414,169,880.00 149,958,060.00 204,853,421.25 198,024,973.88 53,020,885.50 241,004,025.00 48,200,805.00

No. 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244

Kelas Hotel Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok

wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata

Nama Hotel Enggang Villa Shinta Dewi Villa Ocean Blue Pool Villa, PT Canggu Villa Jember Lawang Anom Village (PT. Anom Nusantara..) Disini Luxung Villas & Spa Taman Wana Private Estate, PT Sari Sekapa Pondok Wisata Desa Seni, PT Akara Villa Puri Bendesa II The Hill Villas The Calyx Bali Asri Villa The Beverly Hills Bali Bali Gita Pondok Wisata The Bali Khama Beach Resort & Spa Le Jardin Villa Indra Prasta Villa Nawang Wulan Villa Sumatra Villa Azura Villa Merpati Villa Avalon Bali Villa Utama Villa Senang Villa Serasi Villa Mathis Villa I Nyoman Wana Jalianta Rumah Suta Pondok Wisata Om Villa Nakula Pondok Wisata Viva Lavi Villas & Spa Riverside (PT. Ekidoka Group) Joglo Villa Alir Villa Soka Pondok Wisata (Sayang & Tresna) Dahlia Pondok Wisata (Kebun & Limon) The Bali Dream Swite Yoyo Villa Olesha Villa Des Indes Villa Arys Villa Nunia Villa The Buah Bali Villas Zen Villa Bahagia Park Private Estate Angel Villa The Replica Villa

Jumlah Kamar Tarif Terendah (Unit) (Rp) 5 4,500,000.00 4 1,125,000.00 25 810,000.00 4 4,500,000.00 4 1,575,000.00 19 650,000.00 22 1,125,000.00 3 1,800,000.00 54 1,125,000.00 10 1,350,000.00 3 1,500,000.00 60 315,000.00 10 3,500,000.00 4 450,000.00 6 900,000.00 37 450,000.00 5 1,665,000.00 60 585,000.00 11 1,770,000.00 4 400,000.00 3 1,800,000.00 11 2,250,000.00 2 2,750,000.00 2 2,083,000.00 5 4,500,000.00 5 1,000,000.00 3 2,500,000.00 3 2,800,000.00 13 540,000.00 2 2,000,000.00 2 1,350,000.00 2 2,340,000.00 5 1,350,000.00 12 400,000.00 9 2,000,000.00 15 2,000,000.00 6 2,000,000.00 7 1,700,000.00 6 1,700,000.00 4 1,500,000.00 5 5,400,000.00 5 6,300,000.00 3 1,200,000.00 2 83,000.00 4 3,500,000.00 7 1,200,000.00 2 5,000,000.00 12 900,000.00 3 1,800,000.00 8 1,000,000.00

Tarif Tertinggi (Rp)

Tarif Rata-rata Occupancy Rate Jumlah Hari (Rp) 4,500,000.00 0.4891 365 1,125,000.00 0.4891 365 810,000.00 0.4891 365 4,500,000.00 0.4891 365 1,575,000.00 0.4891 365 650,000.00 0.4891 365 1,125,000.00 0.4891 365 1,800,000.00 0.4891 365 1,125,000.00 0.4891 365 1,350,000.00 0.4891 365 1,500,000.00 0.4891 365 315,000.00 0.4891 365 3,500,000.00 0.4891 365 450,000.00 0.4891 365 900,000.00 0.4891 365 450,000.00 0.4891 365 1,665,000.00 0.4891 365 585,000.00 0.4891 365 1,770,000.00 0.4891 365 400,000.00 0.4891 365 1,800,000.00 0.4891 365 2,250,000.00 0.4891 365 2,750,000.00 0.4891 365 2,083,000.00 0.4891 365 4,500,000.00 0.4891 365 1,000,000.00 0.4891 365 2,500,000.00 0.4891 365 2,800,000.00 0.4891 365 540,000.00 0.4891 365 2,000,000.00 0.4891 365 1,350,000.00 0.4891 365 2,340,000.00 0.4891 365 1,350,000.00 0.4891 365 400,000.00 0.4891 365 2,000,000.00 0.4891 365 2,000,000.00 0.4891 365 2,000,000.00 0.4891 365 1,700,000.00 0.4891 365 1,700,000.00 0.4891 365 1,500,000.00 0.4891 365 5,400,000.00 0.4891 365 6,300,000.00 0.4891 365 1,200,000.00 0.4891 365 83,000.00 0.4891 365 3,500,000.00 0.4891 365 1,200,000.00 0.4891 365 5,000,000.00 0.4891 365 900,000.00 0.4891 365 1,800,000.00 0.4891 365 1,000,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1

Potensi Pajak Hotel (Rp) 401,673,375.00 80,334,675.00 361,506,037.50 321,338,700.00 112,468,545.00 220,474,052.50 441,840,712.50 96,401,610.00 1,084,518,112.50 241,004,025.00 80,334,675.00 337,405,635.00 624,825,250.00 32,133,870.00 96,401,610.00 297,238,297.50 148,619,148.75 626,610,465.00 347,581,360.50 28,563,440.00 96,401,610.00 441,840,712.50 98,186,825.00 74,372,056.90 401,673,375.00 89,260,750.00 133,891,125.00 149,958,060.00 125,322,093.00 71,408,600.00 48,200,805.00 83,548,062.00 120,502,012.50 85,690,320.00 321,338,700.00 535,564,500.00 214,225,800.00 212,440,585.00 182,091,930.00 107,112,900.00 482,008,050.00 562,342,725.00 64,267,740.00 2,963,456.90 249,930,100.00 149,958,060.00 178,521,500.00 192,803,220.00 96,401,610.00 142,817,200.00

No. 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265

Kelas Hotel Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Rumah Kos Rumah Kos Rumah Kos

wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata

Nama Hotel

Jumlah Kamar Tarif Terendah (Unit) (Rp) 7 2,500,000.00 27 1,260,000.00 5 105,000.00 5 1,350,000.00 17 4,500,000.00 80 300,000.00 3 1,197,000.00 12 1,125,000.00 4 3,600,000.00 4 3,600,000.00 14 450,000.00 5 3,600,000.00 4 5,400,000.00 4 3,000,000.00 3 1,000,000.00 4 1,500,000.00 7 4,500,000.00 9 450,000.00 45 200,000.00 11 27,000.00 11 24,000.00

Chi-Chi Villa Benoa Quay Harbourside Villas Tandeg Villa Surya Damai Villa The Kerobokan Villa Sil,Q Ocean Blue Pool Villa 2 Mako Villa Space At Bali Villas Asante Villa The Villa at Echo Beach Bali Nyuh Gading Villa Samudera Raya Villa Arika Villa Bliss Villa Damai Kecil Villa Damai Besar Villa Drupadi Studio Apartment The Prime Villa Rumah Kos Pak Simon Rumah Kos Hj. Nyoman Sinarwati Meriki Rumah Kos

Tarif Tertinggi (Rp)

Tarif Rata-rata Occupancy Rate Jumlah Hari (Rp) 2,500,000.00 0.4891 365 1,260,000.00 0.4891 365 105,000.00 0.4891 365 1,350,000.00 0.4891 365 4,500,000.00 0.4891 365 300,000.00 0.4891 365 1,197,000.00 0.4891 365 1,125,000.00 0.4891 365 3,600,000.00 0.4891 365 3,600,000.00 0.4891 365 450,000.00 0.4891 365 3,600,000.00 0.4891 365 5,400,000.00 0.4891 365 3,000,000.00 0.4891 365 1,000,000.00 0.4891 365 1,500,000.00 0.4891 365 4,500,000.00 0.4891 365 450,000.00 0.4891 365 200,000.00 0.4891 365 27,000.00 0.4891 365 24,000.00 0.4891 365

Total

Tarif Pajak 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1

Potensi Pajak Hotel (Rp) 312,412,625.00 607,330,143.00 9,372,378.75 120,502,012.50 1,365,689,475.00 428,451,600.00 64,107,070.65 241,004,025.00 257,070,960.00 257,070,960.00 112,468,545.00 321,338,700.00 385,606,440.00 214,225,800.00 53,556,450.00 107,112,900.00 562,342,725.00 72,301,207.50 160,669,350.00 5,302,088.55 4,712,967.60 #############

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Lampiran 2b PERHITUNGAN POTENSI PAJAK HOTEL (SAMPEL) - SERVICE CHARGE KABUPATEN BADUNG TAHUN 2008 (metode harga kamar rata-rata) No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44

Kelas Hotel Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati

2 2 2 2 2 3 3 3 3 3 3 3 4 4 4 4 4 5 5 5 5 5 5 5 5

Nama Hotel

Jumlah Kamar Tarif Terendah (Unit) (Rp) Bualu Hotel 50 400,000.00 Jimbaran Puri Bali 41 1,200,000.00 Bali Sani Hotel 60 250,000.00 Bali Holiday Resort 100 300,000.00 Legian Paradiso Hotel/Sol Inn 124 350,000.00 Natour Kuta Beach Hotel 137 250,000.00 Bali Tropic Cottage 104 450,000.00 Bali Sani Suites 96 300,000.00 Keraton Bali Cottage's 99 300,000.00 Amanusa Resort 35 4,500,000.00 Hard Rock Beach Club Hotel 418 840,000.00 Jayakarta Hotel / Kuta Plaza Hotal 281 400,000.00 Club Med Bali 400 800,000.00 Sahid Raya Bali Hotel 407 550,000.00 Bali Dynasty Hotel 312 750,000.00 Novotel Coralia Benoa Bali 191 325,000.00 Kuta Paradiso Hotel / Sol Elite 235 250,000.00 Melia Bali Hotel / Bali Sol 490 1,200,000.00 Putri Bali Hotel 384 1,000,000.00 Ayodia Resort Bali / Bali Hilton Internasional 537 800,000.00 The Laguna Resort & Spa / Sheraton 267 2,000,000.00 Grand Hyatt Hotel 656 950,000.00 Four Season Resort Bali 147 4,500,000.00 Bali Intercontinental Resort 431 850,000.00 Ayana Resort & Spa Bali 142 850,000.00 Poppies Cottages 24 500,000.00 Wina Holiday Villa 181 300,000.00 Arena Hotel 58 80,000.00 Restu Bali Hotel 44 150,000.00 Ida Beach Inn 64 100,000.00 Sorga Cottages Kuta Hotel 20 80,000.00 Camplung Mas Hotel 79 150,000.00 Fourteen Roses 72 85,000.00 Mastapa Garden Cottage 50 200,000.00 Melasti Beach Bungalow 50 160,000.00 Rama Beach Cottages (CV. Rama Beach) 80 80,000.00 Bali Niksoma 42 160,000.00 Aquarius Star, Acc 20 80,000.00 Joni, Pension 40 80,000.00 Sinar Bali Beach Cottage 12 125,000.00 The Sari Beach 24 125,000.00 Dhyana Pura Hotel 58 200,000.00 Sari Bunga Hotel 19 200,000.00 Kumala Hotel 25 125,000.00

Tarif Tertinggi (Rp) 2,000,000.00 25,600,000.00 2,000,000.00 3,000,000.00 5,500,000.00 1,000,000.00 3,000,000.00 5,000,000.00 7,000,000.00 17,500,000.00 18,000,000.00 8,000,000.00 30,500,000.00 15,000,000.00 30,500,000.00 30,000,000.00 30,000,000.00 80,000,000.00 60,000,000.00 60,000,000.00 60,500,000.00 80,000,000.00 50,000,000.00 60,000,000.00 40,000,000.00 350,000.00

500,000.00 1,000,000.00 200,000.00 500,000.00 500,000.00 1,000,000.00 250,000.00 300,000.00

600,000.00

Tarif Rata-rata Occupancy Rate Jumlah Hari (Rp) 1,200,000.00 0.5108 365 13,400,000.00 0.5108 365 1,125,000.00 0.5108 365 1,650,000.00 0.5108 365 2,925,000.00 0.5108 365 625,000.00 0.6119 365 1,725,000.00 0.6119 365 2,650,000.00 0.6119 365 3,650,000.00 0.6119 365 11,000,000.00 0.6119 365 9,420,000.00 0.6119 365 4,200,000.00 0.6119 365 15,650,000.00 0.6255 365 7,775,000.00 0.6255 365 15,625,000.00 0.6255 365 15,162,500.00 0.6255 365 15,125,000.00 0.6255 365 40,600,000.00 0.6694 365 30,500,000.00 0.6694 365 30,400,000.00 0.6694 365 31,250,000.00 0.6694 365 40,475,000.00 0.6694 365 27,250,000.00 0.6694 365 30,425,000.00 0.6694 365 20,425,000.00 0.6694 365 500,000.00 0.4891 365 325,000.00 0.4891 365 80,000.00 0.4891 365 150,000.00 0.4891 365 300,000.00 0.4891 365 80,000.00 0.4891 365 575,000.00 0.4891 365 142,500.00 0.4891 365 350,000.00 0.4891 365 330,000.00 0.4891 365 540,000.00 0.4891 365 160,000.00 0.4891 365 165,000.00 0.4891 365 190,000.00 0.4891 365 125,000.00 0.4891 365 125,000.00 0.4891 365 400,000.00 0.4891 365 200,000.00 0.4891 365 125,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01

Potensi Pajak Hotel (Rp) 111,865,200.00 1,024,312,348.00 125,848,350.00 307,629,300.00 676,225,134.00 191,237,871.88 400,678,239.00 568,185,864.00 807,051,737.25 859,872,475.00 8,794,284,318.60 2,635,899,987.00 14,292,049,500.00 7,224,619,606.88 11,129,990,625.00 6,611,870,815.31 8,114,904,703.13 48,607,209,140.00 28,616,046,720.00 39,886,547,088.00 20,386,367,812.50 64,873,789,796.00 9,787,289,032.50 32,039,551,609.25 7,086,454,158.50 21,422,580.00 105,015,272.38 8,283,397.60 11,782,419.00 34,276,128.00 2,856,344.00 81,093,391.38 18,316,305.90 31,241,262.50 29,456,047.50 77,121,288.00 11,996,644.80 5,891,209.50 13,567,634.00 2,677,822.50 5,355,645.00 41,416,988.00 6,783,817.00 5,578,796.88

No. 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94

Kelas Hotel Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati

Nama Hotel Pelasa Cottage Garden View Cottages (Panorama..) Puri Cendana Resort Bolare Beach Bungalow Sing Ken Ken Hotel Adika Sari Bungalows Bali Summer Hotel Puri Damai of Boutique Losmen Sari Uma Cottages Saphir Mabisa Inn - Bali Hotel Dewi Tirta Hotel Puri Naga Cottage Bali Subak Hotel Matahari Terbit Bungalow Un's Hotel Melasti Beach Resort Kuta Timur Resort Taman Sari Hotel Puri Duyung Hotel & Restoran Residence Jayakarta Bali Puri Kosala Cottage Wowo Suroso Bungalow Casa Padma Hotel Tugu Bali Hotel Ananda Pasti Ceria PT. Jatra Bali Hotel The Royal Bali Beach Club Club Bali Hotel Kendi Mas Hotel Peninsula Beach Resort Legian Express Hotel / Legian Garden Sonny Puteri Galeria Hotel Bali Reef Resort Batu Belig Cottage Oranjje Hotel / Sanno Inn Kuta Hotel Sunari Mas Hotel & Spa Puri Benoa Hotel Bali Prani Hotel Grahadi Bali Bungalow Prani Legian Hotel Bali Hils Resort Jamahal Private Resort & Spa Rocky Bungalows Vilarisi Hotel Bali Matahari Hotel Uluwatu Resort Padma Surya Homestay Taman Sari Cottage II Mutiara Bali Hotel Surya Dewata Beach II

Jumlah Kamar Tarif Terendah (Unit) (Rp) 12 100,000.00 40 80,000.00 24 100,000.00 20 150,000.00 25 100,000.00 23 80,000.00 40 250,000.00 14 230,000.00 16 80,000.00 40 80,000.00 10 85,000.00 24 90,000.00 22 150,000.00 8 125,000.00 30 125,000.00 40 100,000.00 32 100,000.00 10 100,000.00 12 150,000.00 95 200,000.00 5 200,000.00 10 250,000.00 53 120,000.00 25 3,600,000.00 38 200,000.00 25 120,000.00 8 200,000.00 49 200,000.00 25 500,000.00 12 280,000.00 23 100,000.00 30 250,000.00 26 284,700.00 14 350,000.00 66 150,000.00 16 100,000.00 18 219,000.00 23 150,000.00 24 150,000.00 20 1,000,000.00 11 267,000.00 9 1,450,000.00 10 150,000.00 24 150,000.00 38 150,000.00 22 450,000.00 20 300,000.00 13 250,000.00 25 100,000.00 15 100,000.00

Tarif Tertinggi (Rp) 150,000.00 300,000.00 200,000.00 1,000,000.00 100,000.00 100,000.00 100,000.00

120,000.00 200,000.00

600,000.00

500,000.00 292,950.00 1,000,000.00

Tarif Rata-rata Occupancy Rate Jumlah Hari (Rp) 100,000.00 0.4891 365 115,000.00 0.4891 365 100,000.00 0.4891 365 225,000.00 0.4891 365 150,000.00 0.4891 365 80,000.00 0.4891 365 625,000.00 0.4891 365 230,000.00 0.4891 365 90,000.00 0.4891 365 90,000.00 0.4891 365 85,000.00 0.4891 365 95,000.00 0.4891 365 150,000.00 0.4891 365 125,000.00 0.4891 365 125,000.00 0.4891 365 110,000.00 0.4891 365 150,000.00 0.4891 365 100,000.00 0.4891 365 150,000.00 0.4891 365 200,000.00 0.4891 365 200,000.00 0.4891 365 250,000.00 0.4891 365 360,000.00 0.4891 365 3,600,000.00 0.4891 365 200,000.00 0.4891 365 120,000.00 0.4891 365 200,000.00 0.4891 365 200,000.00 0.4891 365 500,000.00 0.4891 365 390,000.00 0.4891 365 100,000.00 0.4891 365 271,475.00 0.4891 365 642,350.00 0.4891 365 350,000.00 0.4891 365 150,000.00 0.4891 365 100,000.00 0.4891 365 219,000.00 0.4891 365 150,000.00 0.4891 365 150,000.00 0.4891 365 1,000,000.00 0.4891 365 267,000.00 0.4891 365 1,450,000.00 0.4891 365 150,000.00 0.4891 365 150,000.00 0.4891 365 150,000.00 0.4891 365 450,000.00 0.4891 365 300,000.00 0.4891 365 250,000.00 0.4891 365 100,000.00 0.4891 365 100,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01

Potensi Pajak Hotel (Rp) 2,142,258.00 8,211,989.00 4,284,516.00 8,033,467.50 6,694,556.25 3,284,795.60 44,630,375.00 5,748,392.30 2,570,709.60 6,426,774.00 1,517,432.75 4,070,290.20 5,891,209.50 1,785,215.00 6,694,556.25 7,854,946.00 8,569,032.00 1,785,215.00 3,213,387.00 33,919,085.00 1,785,215.00 4,463,037.50 34,061,902.20 160,669,350.00 13,567,634.00 5,355,645.00 2,856,344.00 17,495,107.00 22,315,187.50 8,354,806.20 4,105,994.50 14,539,237.26 29,815,054.24 8,747,553.50 17,673,628.50 2,856,344.00 7,037,317.53 6,158,991.75 6,426,774.00 35,704,300.00 5,243,176.46 23,297,055.75 2,677,822.50 6,426,774.00 10,175,725.50 17,673,628.50 10,711,290.00 5,801,948.75 4,463,037.50 2,677,822.50

No. 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144

Kelas Hotel

Nama Hotel

Melati Nirmala Hotel Melati Harris Hotel Melati Puri Dibia Hotel & Restaurant Melati Bali Sandat Inn 2 Melati Segara Sadhu Inn Melati Hapel Semer Semer Melati Double Palm Bungalow Melati Puri Madawi. PT Melati The Jimbaran Bali Melati Nusa Indah Hotel Melati Taman Rosani Melati Subak Sari Boutique Hotel Melati The Oasis Beach Resort & Spa Melati Febri's Hotel Melati Losari Kuta Bali Hotel Melati Sorgawi Inn (Bali Sorgawi Hotel) Melati Galaxy Hotel & Bar Melati Puri Jimbaran Hotel Melati Puri Dukuh Melati Balira Hotel Melati Aston Inn Tuban Melati Puri Asih Guest House Melati Secret Garden Inn Melati Poppies Town House Melati Sanidata Cottage Melati Swiss Bell Bay View Hotel Melati The Harmony Melati Su's Cottages Melati The Bli Bli Melati Sentosa Villa Melati Sun Island Melati Ruang Hijau Melati Caza Indigo Boutique Hotel Melati The Kayana Seminyak Bali Melati Sidoi House & Warung Melati Surfaris Inn Melati Sitara Padi Villas 2 Melati Su's Cottages II Melati Sparta CV Hotel Melati Hanno Bali Villa (Smart) Melati The Residence Seminyak Melati Balita Inn Hotel (Taman Indah Beach II) Melati Anantara Hotel Melati Karma Kandara Melati The Sunset Residence Condotel Melati Four @ Drupadi Melati Bugan Villas Melati Kokonut Suites Vila/Pondok wisata Tunjung Bali / Ex. Padma Villas Vila/Pondok wisata The Villas at Bali Golf & Country

Jumlah Kamar Tarif Terendah (Unit) (Rp) 25 300,000.00 66 250,000.00 26 200,000.00 25 60,000.00 25 500,000.00 38 130,000.00 14 2,000,000.00 16 200,000.00 12 225,000.00 12 250,000.00 30 120,000.00 6 600,000.00 113 200,000.00 40 100,000.00 56 175,000.00 26 200,000.00 16 100,000.00 20 200,000.00 6 100,000.00 11 100,000.00 76 338,000.00 20 500,000.00 33 150,000.00 69 400,000.00 6 2,500,000.00 45 300,000.00 20 250,000.00 14 100,000.00 20 585,000.00 81 900,000.00 23 720,000.00 14 200,000.00 20 300,000.00 24 1,000,000.00 10 150,000.00 15 250,000.00 9 500,000.00 17 100,000.00 12 500,000.00 21 1,000,000.00 25 200,000.00 15 250,000.00 60 1,800,000.00 17 5,000,000.00 33 2,400,000.00 8 900,000.00 12 850,000.00 33 450,000.00 17 260,000.00 22 1,300,000.00

Tarif Tertinggi (Rp) 350,000.00 450,000.00 350,000.00 600,000.00 3,000,000.00 350,000.00 425,000.00 300,000.00

350,000.00 125,000.00

150,000.00

180,000.00

400,000.00

Tarif Rata-rata Occupancy Rate Jumlah Hari (Rp) 300,000.00 0.4891 365 300,000.00 0.4891 365 325,000.00 0.4891 365 205,000.00 0.4891 365 550,000.00 0.4891 365 130,000.00 0.4891 365 2,500,000.00 0.4891 365 275,000.00 0.4891 365 325,000.00 0.4891 365 275,000.00 0.4891 365 120,000.00 0.4891 365 600,000.00 0.4891 365 275,000.00 0.4891 365 112,500.00 0.4891 365 175,000.00 0.4891 365 200,000.00 0.4891 365 100,000.00 0.4891 365 200,000.00 0.4891 365 100,000.00 0.4891 365 125,000.00 0.4891 365 338,000.00 0.4891 365 500,000.00 0.4891 365 165,000.00 0.4891 365 400,000.00 0.4891 365 2,500,000.00 0.4891 365 350,000.00 0.4891 365 250,000.00 0.4891 365 100,000.00 0.4891 365 585,000.00 0.4891 365 900,000.00 0.4891 365 720,000.00 0.4891 365 200,000.00 0.4891 365 300,000.00 0.4891 365 1,000,000.00 0.4891 365 150,000.00 0.4891 365 250,000.00 0.4891 365 500,000.00 0.4891 365 100,000.00 0.4891 365 500,000.00 0.4891 365 1,000,000.00 0.4891 365 200,000.00 0.4891 365 250,000.00 0.4891 365 1,800,000.00 0.4891 365 5,000,000.00 0.4891 365 2,400,000.00 0.4891 365 900,000.00 0.4891 365 850,000.00 0.4891 365 450,000.00 0.4891 365 260,000.00 0.4891 365 1,300,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01

Potensi Pajak Hotel (Rp) 13,389,112.50 35,347,257.00 15,085,066.75 9,149,226.88 24,546,706.25 8,818,962.10 62,482,525.00 7,854,946.00 6,962,338.50 5,891,209.50 6,426,774.00 6,426,774.00 55,475,556.13 8,033,467.50 17,495,107.00 9,283,118.00 2,856,344.00 7,140,860.00 1,071,129.00 2,454,670.63 45,858,602.92 17,852,150.00 9,720,495.68 49,271,934.00 26,778,225.00 28,117,136.25 8,926,075.00 2,499,301.00 20,887,015.50 130,142,173.50 29,563,160.40 4,998,602.00 10,711,290.00 42,845,160.00 2,677,822.50 6,694,556.25 8,033,467.50 3,034,865.50 10,711,290.00 37,489,515.00 8,926,075.00 6,694,556.25 192,803,220.00 151,743,275.00 141,389,028.00 12,853,548.00 18,209,193.00 26,510,442.75 7,890,650.30 51,057,149.00

No. 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194

Kelas Hotel Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok

wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata

Nama Hotel Lumbung Hotel Villa Bali Rich, PT Kuta Lagoon Resort (Kuta Legian Villa) Villa Seminyak Lagoon & Spa Seri Villa Sin Sin Villa Ganeza Villa The Samaya / Santika Villas Bali Bali Bersinar Villa Old Canggu Inn Bungalows Nirampe Village Ratu Kharisma Villa The Ahimsa Estate Aya Villa Down Town Villas Gita Ayu Villa The Alam Villa Catur Kembar Villa Blue Point Bay Villas & Spa Jodie Villa Heliconia Villas Te Kunthi Villas Rajawali Villa B Villa & Spa Bali Island Villas The Seminyak Suite Private Villa Serene Villas Bali Kuno Pondok Wisata Griya Mimpi Pondok Wisata Bukit Ungasan Pondok Wisata Chimera Villas (Pondok Wisata) The Elysian Diana Bali Villa Kayumanis Jumbaran Private Estate Dewata Villa Bali Merita Villa Sesari Bali Dream River Villa Pondok Wina Swit Diastana Villa Bungalow (Nopsa Pondok) Pondok Pipit Rumah Yudiawan Catur Villa Bali Baliku Villa Sekar Taman Villa Ahimsa Beach Jimbaran Cima Abadi Pondok Wisata Umah Di Beji Villa Arjuna Pondok Wisata

Jumlah Kamar Tarif Terendah (Unit) (Rp) 20 200,000.00 15 300,000.00 25 250,000.00 25 450,000.00 15 300,000.00 6 1,000,000.00 3 1,000,000.00 24 1,500,000.00 11 4,500,000.00 5 630,000.00 10 700,000.00 7 200,000.00 8 750,000.00 13 350,000.00 9 750,000.00 7 1,000,000.00 25 200,000.00 4 267,000.00 22 600,000.00 15 485,000.00 8 1,500,000.00 7 2,000,000.00 10 1,600,000.00 18 900,000.00 10 600,000.00 33 225,000.00 14 1,000,000.00 5 1,000,000.00 5 1,000,000.00 5 1,000,000.00 3 1,000,000.00 26 450,000.00 25 250,000.00 14 2,700,000.00 13 750,000.00 10 650,000.00 21 900,000.00 4 2,700,000.00 2 3,350,000.00 5 4,000,000.00 2 4,166,000.00 2 206,000.00 3 1,500,000.00 8 2,900,000.00 21 400,000.00 17 675,000.00 17 540,000.00 18 165,000.00 5 2,700,000.00 3 900,000.00

Tarif Tertinggi (Rp)

700,000.00

2,000,000.00

1,000,000.00 1,200,000.00

2,000,000.00

765,000.00

Tarif Rata-rata Occupancy Rate Jumlah Hari (Rp) 200,000.00 0.4891 365 300,000.00 0.4891 365 250,000.00 0.4891 365 450,000.00 0.4891 365 300,000.00 0.4891 365 1,000,000.00 0.4891 365 1,000,000.00 0.4891 365 1,500,000.00 0.4891 365 4,500,000.00 0.4891 365 630,000.00 0.4891 365 700,000.00 0.4891 365 200,000.00 0.4891 365 750,000.00 0.4891 365 350,000.00 0.4891 365 750,000.00 0.4891 365 1,000,000.00 0.4891 365 200,000.00 0.4891 365 267,000.00 0.4891 365 650,000.00 0.4891 365 485,000.00 0.4891 365 1,500,000.00 0.4891 365 2,000,000.00 0.4891 365 1,600,000.00 0.4891 365 900,000.00 0.4891 365 600,000.00 0.4891 365 225,000.00 0.4891 365 1,500,000.00 0.4891 365 1,000,000.00 0.4891 365 1,000,000.00 0.4891 365 1,000,000.00 0.4891 365 1,000,000.00 0.4891 365 450,000.00 0.4891 365 250,000.00 0.4891 365 2,700,000.00 0.4891 365 875,000.00 0.4891 365 925,000.00 0.4891 365 900,000.00 0.4891 365 2,700,000.00 0.4891 365 3,350,000.00 0.4891 365 4,000,000.00 0.4891 365 4,166,000.00 0.4891 365 206,000.00 0.4891 365 1,750,000.00 0.4891 365 2,900,000.00 0.4891 365 400,000.00 0.4891 365 675,000.00 0.4891 365 652,500.00 0.4891 365 165,000.00 0.4891 365 2,700,000.00 0.4891 365 900,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01

Potensi Pajak Hotel (Rp) 7,140,860.00 8,033,467.50 11,157,593.75 20,083,668.75 8,033,467.50 10,711,290.00 5,355,645.00 64,267,740.00 88,368,142.50 5,623,427.25 12,496,505.00 2,499,301.00 10,711,290.00 8,122,728.25 12,050,201.25 12,496,505.00 8,926,075.00 1,906,609.62 25,528,574.50 12,987,439.13 21,422,580.00 24,993,010.00 28,563,440.00 28,920,483.00 10,711,290.00 13,255,221.38 37,489,515.00 8,926,075.00 8,926,075.00 8,926,075.00 5,355,645.00 20,887,015.50 11,157,593.75 67,481,127.00 20,306,820.63 16,513,238.75 33,740,563.50 19,280,322.00 11,960,940.50 35,704,300.00 14,874,411.38 735,508.58 9,372,378.75 41,416,988.00 14,995,806.00 20,485,342.13 19,802,497.39 5,302,088.55 24,100,402.50 4,820,080.50

No. 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244

Kelas Hotel Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok

wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata

Nama Hotel Enggang Villa Shinta Dewi Villa Ocean Blue Pool Villa, PT Canggu Villa Jember Lawang Anom Village (PT. Anom Nusantara..) Disini Luxung Villas & Spa Taman Wana Private Estate, PT Sari Sekapa Pondok Wisata Desa Seni, PT Akara Villa Puri Bendesa II The Hill Villas The Calyx Bali Asri Villa The Beverly Hills Bali Bali Gita Pondok Wisata The Bali Khama Beach Resort & Spa Le Jardin Villa Indra Prasta Villa Nawang Wulan Villa Sumatra Villa Azura Villa Merpati Villa Avalon Bali Villa Utama Villa Senang Villa Serasi Villa Mathis Villa I Nyoman Wana Jalianta Rumah Suta Pondok Wisata Om Villa Nakula Pondok Wisata Viva Lavi Villas & Spa Riverside (PT. Ekidoka Group) Joglo Villa Alir Villa Soka Pondok Wisata (Sayang & Tresna) Dahlia Pondok Wisata (Kebun & Limon) The Bali Dream Swite Yoyo Villa Olesha Villa Des Indes Villa Arys Villa Nunia Villa The Buah Bali Villas Zen Villa Bahagia Park Private Estate Angel Villa The Replica Villa

Jumlah Kamar Tarif Terendah (Unit) (Rp) 5 4,500,000.00 4 1,125,000.00 25 810,000.00 4 4,500,000.00 4 1,575,000.00 19 650,000.00 22 1,125,000.00 3 1,800,000.00 54 1,125,000.00 10 1,350,000.00 3 1,500,000.00 60 315,000.00 10 3,500,000.00 4 450,000.00 6 900,000.00 37 450,000.00 5 1,665,000.00 60 585,000.00 11 1,770,000.00 4 400,000.00 3 1,800,000.00 11 2,250,000.00 2 2,750,000.00 2 2,083,000.00 5 4,500,000.00 5 1,000,000.00 3 2,500,000.00 3 2,800,000.00 13 540,000.00 2 2,000,000.00 2 1,350,000.00 2 2,340,000.00 5 1,350,000.00 12 400,000.00 9 2,000,000.00 15 2,000,000.00 6 2,000,000.00 7 1,700,000.00 6 1,700,000.00 4 1,500,000.00 5 5,400,000.00 5 6,300,000.00 3 1,200,000.00 2 83,000.00 4 3,500,000.00 7 1,200,000.00 2 5,000,000.00 12 900,000.00 3 1,800,000.00 8 1,000,000.00

Tarif Tertinggi (Rp)

Tarif Rata-rata Occupancy Rate Jumlah Hari (Rp) 4,500,000.00 0.4891 365 1,125,000.00 0.4891 365 810,000.00 0.4891 365 4,500,000.00 0.4891 365 1,575,000.00 0.4891 365 650,000.00 0.4891 365 1,125,000.00 0.4891 365 1,800,000.00 0.4891 365 1,125,000.00 0.4891 365 1,350,000.00 0.4891 365 1,500,000.00 0.4891 365 315,000.00 0.4891 365 3,500,000.00 0.4891 365 450,000.00 0.4891 365 900,000.00 0.4891 365 450,000.00 0.4891 365 1,665,000.00 0.4891 365 585,000.00 0.4891 365 1,770,000.00 0.4891 365 400,000.00 0.4891 365 1,800,000.00 0.4891 365 2,250,000.00 0.4891 365 2,750,000.00 0.4891 365 2,083,000.00 0.4891 365 4,500,000.00 0.4891 365 1,000,000.00 0.4891 365 2,500,000.00 0.4891 365 2,800,000.00 0.4891 365 540,000.00 0.4891 365 2,000,000.00 0.4891 365 1,350,000.00 0.4891 365 2,340,000.00 0.4891 365 1,350,000.00 0.4891 365 400,000.00 0.4891 365 2,000,000.00 0.4891 365 2,000,000.00 0.4891 365 2,000,000.00 0.4891 365 1,700,000.00 0.4891 365 1,700,000.00 0.4891 365 1,500,000.00 0.4891 365 5,400,000.00 0.4891 365 6,300,000.00 0.4891 365 1,200,000.00 0.4891 365 83,000.00 0.4891 365 3,500,000.00 0.4891 365 1,200,000.00 0.4891 365 5,000,000.00 0.4891 365 900,000.00 0.4891 365 1,800,000.00 0.4891 365 1,000,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01

Potensi Pajak Hotel (Rp) 40,167,337.50 8,033,467.50 36,150,603.75 32,133,870.00 11,246,854.50 22,047,405.25 44,184,071.25 9,640,161.00 108,451,811.25 24,100,402.50 8,033,467.50 33,740,563.50 62,482,525.00 3,213,387.00 9,640,161.00 29,723,829.75 14,861,914.88 62,661,046.50 34,758,136.05 2,856,344.00 9,640,161.00 44,184,071.25 9,818,682.50 7,437,205.69 40,167,337.50 8,926,075.00 13,389,112.50 14,995,806.00 12,532,209.30 7,140,860.00 4,820,080.50 8,354,806.20 12,050,201.25 8,569,032.00 32,133,870.00 53,556,450.00 21,422,580.00 21,244,058.50 18,209,193.00 10,711,290.00 48,200,805.00 56,234,272.50 6,426,774.00 296,345.69 24,993,010.00 14,995,806.00 17,852,150.00 19,280,322.00 9,640,161.00 14,281,720.00

No. 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265

Kelas Hotel Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Rumah Kos Rumah Kos Rumah Kos

wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata

Nama Hotel

Jumlah Kamar Tarif Terendah (Unit) (Rp) 7 2,500,000.00 27 1,260,000.00 5 105,000.00 5 1,350,000.00 17 4,500,000.00 80 300,000.00 3 1,197,000.00 12 1,125,000.00 4 3,600,000.00 4 3,600,000.00 14 450,000.00 5 3,600,000.00 4 5,400,000.00 4 3,000,000.00 3 1,000,000.00 4 1,500,000.00 7 4,500,000.00 9 450,000.00 45 200,000.00 11 27,000.00 11 24,000.00

Chi-Chi Villa Benoa Quay Harbourside Villas Tandeg Villa Surya Damai Villa The Kerobokan Villa Sil,Q Ocean Blue Pool Villa 2 Mako Villa Space At Bali Villas Asante Villa The Villa at Echo Beach Bali Nyuh Gading Villa Samudera Raya Villa Arika Villa Bliss Villa Damai Kecil Villa Damai Besar Villa Drupadi Studio Apartment The Prime Villa Rumah Kos Pak Simon Rumah Kos Hj. Nyoman Sinarwati Meriki Rumah Kos

Tarif Tertinggi (Rp)

Tarif Rata-rata Occupancy Rate Jumlah Hari (Rp) 2,500,000.00 0.4891 365 1,260,000.00 0.4891 365 105,000.00 0.4891 365 1,350,000.00 0.4891 365 4,500,000.00 0.4891 365 300,000.00 0.4891 365 1,197,000.00 0.4891 365 1,125,000.00 0.4891 365 3,600,000.00 0.4891 365 3,600,000.00 0.4891 365 450,000.00 0.4891 365 3,600,000.00 0.4891 365 5,400,000.00 0.4891 365 3,000,000.00 0.4891 365 1,000,000.00 0.4891 365 1,500,000.00 0.4891 365 4,500,000.00 0.4891 365 450,000.00 0.4891 365 200,000.00 0.4891 365 27,000.00 0.4891 365 24,000.00 0.4891 365

Total

Tarif Pajak 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01

Potensi Pajak Hotel (Rp) 31,241,262.50 60,733,014.30 937,237.88 12,050,201.25 136,568,947.50 42,845,160.00 6,410,707.07 24,100,402.50 25,707,096.00 25,707,096.00 11,246,854.50 32,133,870.00 38,560,644.00 21,422,580.00 5,355,645.00 10,711,290.00 56,234,272.50 7,230,120.75 16,066,935.00 530,208.86 471,296.76 320,418,285,475.00

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Lampiran 2c REKAPITULASI PERHITUNGAN POTENSI PAJAK HOTEL (dengan menggunakan metode harga kamar terendah) Total Potensi Pajak Hotel (Sample)(dalam Rupiah): Potensi Pajak Hotel - Sewa Kamar Potensi Pajak Hotel - Service Charge Total Potensi Pajak Hotel (Sampel)

No 1 2 3 4 5 6 7

Kelas Hotel Bintang 2 Bintang 3 Bintang 4 Bintang 5 Melati Pondok Wisata/Villa Rumah Kos Total Sampel/Populasi

No 1 2 3 4 5 6 7

Kelas Hotel Bintang 2 Bintang 3 Bintang 4 Bintang 5 Melati Pondok Wisata/Villa Rumah Kos Total Potensi Pjk. Hotel Sampel/populasi

179,689,158,207.43 17,968,915,820.74 197,658,074,028.17

Sampel (unit)

Populasi (unit)

5 7 5 8 117 120 3 265 0.3129

18 21 18 25 373 384 8 847

Sampel (Rp) 3,232,158,512.00 18,685,520,237.45 22,569,166,681.88 99,640,258,613.50 23,888,740,625.78 29,454,476,510.80 187,752,846.77 197,658,074,028.17 0.3129

Populasi (Rp) 10,330,710,413.83 59,723,153,362.72 72,136,166,715.28 318,472,826,587.30 76,353,823,811.46 94,143,175,866.59 600,100,608.34 631,759,957,365.52

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Lampiran 2d PERHITUNGAN POTENSI PAJAK HOTEL (SAMPEL) - SEWA KAMAR KABUPATEN BADUNG TAHUN 2008 (metode harga kamar terendah) No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40

Kelas Hotel Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati

2 2 2 2 2 3 3 3 3 3 3 3 4 4 4 4 4 5 5 5 5 5 5 5 5

Nama Hotel

Jumlah Kamar Tarif Terendah Occupancy Rate Jumlah Hari (Unit) (Rp) Bualu Hotel 50 400,000.00 0.5108 365 Jimbaran Puri Bali 41 1,200,000.00 0.5108 365 Bali Sani Hotel 60 250,000.00 0.5108 365 Bali Holiday Resort 100 300,000.00 0.5108 365 Legian Paradiso Hotel/Sol Inn 124 350,000.00 0.5108 365 Natour Kuta Beach Hotel 137 250,000.00 0.6119 365 Bali Tropic Cottage 104 450,000.00 0.6119 365 Bali Sani Suites 96 300,000.00 0.6119 365 Keraton Bali Cottage's 99 300,000.00 0.6119 365 Amanusa Resort 35 4,500,000.00 0.6119 365 Hard Rock Beach Club Hotel 418 840,000.00 0.6119 365 Jayakarta Hotel / Kuta Plaza Hotal 281 400,000.00 0.6119 365 Club Med Bali 400 800,000.00 0.6255 365 Sahid Raya Bali Hotel 407 550,000.00 0.6255 365 Bali Dynasty Hotel 312 750,000.00 0.6255 365 Novotel Coralia Benoa Bali 191 325,000.00 0.6255 365 Kuta Paradiso Hotel / Sol Elite 235 250,000.00 0.6255 365 Melia Bali Hotel / Bali Sol 490 1,200,000.00 0.6694 365 Putri Bali Hotel 384 1,000,000.00 0.6694 365 Ayodia Resort Bali / Bali Hilton Internasional 537 800,000.00 0.6694 365 The Laguna Resort & Spa / Sheraton 267 2,000,000.00 0.6694 365 Grand Hyatt Hotel 656 950,000.00 0.6694 365 Four Season Resort Bali 147 4,500,000.00 0.6694 365 Bali Intercontinental Resort 431 850,000.00 0.6694 365 Ayana Resort & Spa Bali 142 850,000.00 0.6694 365 Poppies Cottages 24 500,000.00 0.4891 365 Wina Holiday Villa 181 300,000.00 0.4891 365 Arena Hotel 58 80,000.00 0.4891 365 Restu Bali Hotel 44 150,000.00 0.4891 365 Ida Beach Inn 64 100,000.00 0.4891 365 Sorga Cottages Kuta Hotel 20 80,000.00 0.4891 365 Camplung Mas Hotel 79 150,000.00 0.4891 365 Fourteen Roses 72 85,000.00 0.4891 365 Mastapa Garden Cottage 50 200,000.00 0.4891 365 Melasti Beach Bungalow 50 160,000.00 0.4891 365 Rama Beach Cottages (CV. Rama Beach) 80 80,000.00 0.4891 365 Bali Niksoma 42 160,000.00 0.4891 365 Aquarius Star, Acc 20 80,000.00 0.4891 365 Joni, Pension 40 80,000.00 0.4891 365 Sinar Bali Beach Cottage 12 125,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1

Potensi Pajak Hotel (Rp) 372,884,000.00 917,294,640.00 279,663,000.00 559,326,000.00 809,158,280.00 764,951,487.50 1,045,247,580.00 643,229,280.00 663,330,195.00 3,517,660,125.00 7,842,036,972.00 2,510,380,940.00 7,305,840,000.00 5,110,663,387.50 5,342,395,500.00 1,417,218,806.25 1,341,306,562.50 14,366,662,800.00 9,382,310,400.00 10,496,459,760.00 13,047,275,400.00 15,226,707,920.00 16,162,495,650.00 8,951,066,185.00 2,949,075,170.00 214,225,800.00 969,371,745.00 82,833,976.00 117,824,190.00 114,253,760.00 28,563,440.00 211,547,977.50 109,255,158.00 178,521,500.00 142,817,200.00 114,253,760.00 119,966,448.00 28,563,440.00 57,126,880.00 26,778,225.00

No. 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86

Kelas Hotel Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati

Nama Hotel The Sari Beach Dhyana Pura Hotel Sari Bunga Hotel Kumala Hotel Pelasa Cottage Garden View Cottages (Panorama..) Puri Cendana Resort Bolare Beach Bungalow Sing Ken Ken Hotel Adika Sari Bungalows Bali Summer Hotel Puri Damai of Boutique Losmen Sari Uma Cottages Saphir Mabisa Inn - Bali Hotel Dewi Tirta Hotel Puri Naga Cottage Bali Subak Hotel Matahari Terbit Bungalow Un's Hotel Melasti Beach Resort Kuta Timur Resort Taman Sari Hotel Puri Duyung Hotel & Restoran Residence Jayakarta Bali Puri Kosala Cottage Wowo Suroso Bungalow Casa Padma Hotel Tugu Bali Hotel Ananda Pasti Ceria PT. Jatra Bali Hotel The Royal Bali Beach Club Club Bali Hotel Kendi Mas Hotel Peninsula Beach Resort Legian Express Hotel / Legian Garden Sonny Puteri Galeria Hotel Bali Reef Resort Batu Belig Cottage Oranjje Hotel / Sanno Inn Kuta Hotel Sunari Mas Hotel & Spa Puri Benoa Hotel Bali Prani Hotel Grahadi Bali Bungalow Prani Legian Hotel Bali Hils Resort Jamahal Private Resort & Spa

Jumlah Kamar Tarif Terendah Occupancy Rate Jumlah Hari (Unit) (Rp) 24 125,000.00 0.4891 365 58 200,000.00 0.4891 365 19 200,000.00 0.4891 365 25 125,000.00 0.4891 365 12 100,000.00 0.4891 365 40 80,000.00 0.4891 365 24 100,000.00 0.4891 365 20 150,000.00 0.4891 365 25 100,000.00 0.4891 365 23 80,000.00 0.4891 365 40 250,000.00 0.4891 365 14 230,000.00 0.4891 365 16 80,000.00 0.4891 365 40 80,000.00 0.4891 365 10 85,000.00 0.4891 365 24 90,000.00 0.4891 365 22 150,000.00 0.4891 365 8 125,000.00 0.4891 365 30 125,000.00 0.4891 365 40 100,000.00 0.4891 365 32 100,000.00 0.4891 365 10 100,000.00 0.4891 365 12 150,000.00 0.4891 365 95 200,000.00 0.4891 365 5 200,000.00 0.4891 365 10 250,000.00 0.4891 365 53 120,000.00 0.4891 365 25 3,600,000.00 0.4891 365 38 200,000.00 0.4891 365 25 120,000.00 0.4891 365 8 200,000.00 0.4891 365 49 200,000.00 0.4891 365 25 500,000.00 0.4891 365 12 280,000.00 0.4891 365 23 100,000.00 0.4891 365 30 250,000.00 0.4891 365 26 284,700.00 0.4891 365 14 350,000.00 0.4891 365 66 150,000.00 0.4891 365 16 100,000.00 0.4891 365 18 219,000.00 0.4891 365 23 150,000.00 0.4891 365 24 150,000.00 0.4891 365 20 1,000,000.00 0.4891 365 11 267,000.00 0.4891 365 9 1,450,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1

Potensi Pajak Hotel (Rp) 53,556,450.00 207,084,940.00 67,838,170.00 55,787,968.75 21,422,580.00 57,126,880.00 42,845,160.00 53,556,450.00 44,630,375.00 32,847,956.00 178,521,500.00 57,483,923.00 22,850,752.00 57,126,880.00 15,174,327.50 38,560,644.00 58,912,095.00 17,852,150.00 66,945,562.50 71,408,600.00 57,126,880.00 17,852,150.00 32,133,870.00 339,190,850.00 17,852,150.00 44,630,375.00 113,539,674.00 1,606,693,500.00 135,676,340.00 53,556,450.00 28,563,440.00 174,951,070.00 223,151,875.00 59,983,224.00 41,059,945.00 133,891,125.00 132,145,184.73 87,475,535.00 176,736,285.00 28,563,440.00 70,373,175.30 61,589,917.50 64,267,740.00 357,043,000.00 52,431,764.55 232,970,557.50

No. 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132

Kelas Hotel Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati

Nama Hotel Rocky Bungalows Vilarisi Hotel Bali Matahari Hotel Uluwatu Resort Padma Surya Homestay Taman Sari Cottage II Mutiara Bali Hotel Surya Dewata Beach II Nirmala Hotel Harris Hotel Puri Dibia Hotel & Restaurant Bali Sandat Inn 2 Segara Sadhu Inn Hapel Semer Semer Double Palm Bungalow Puri Madawi. PT The Jimbaran Bali Nusa Indah Hotel Taman Rosani Subak Sari Boutique Hotel The Oasis Beach Resort & Spa Febri's Hotel Losari Kuta Bali Hotel Sorgawi Inn (Bali Sorgawi Hotel) Galaxy Hotel & Bar Puri Jimbaran Hotel Puri Dukuh Balira Hotel Aston Inn Tuban Puri Asih Guest House Secret Garden Inn Poppies Town House Sanidata Cottage Swiss Bell Bay View Hotel The Harmony Su's Cottages The Bli Bli Sentosa Villa Sun Island Ruang Hijau Caza Indigo Boutique Hotel The Kayana Seminyak Bali Sidoi House & Warung Surfaris Inn Sitara Padi Villas 2 Su's Cottages II

Jumlah Kamar Tarif Terendah Occupancy Rate Jumlah Hari (Unit) (Rp) 10 150,000.00 0.4891 365 24 150,000.00 0.4891 365 38 150,000.00 0.4891 365 22 450,000.00 0.4891 365 20 300,000.00 0.4891 365 13 250,000.00 0.4891 365 25 100,000.00 0.4891 365 15 100,000.00 0.4891 365 25 300,000.00 0.4891 365 66 250,000.00 0.4891 365 26 200,000.00 0.4891 365 25 60,000.00 0.4891 365 25 500,000.00 0.4891 365 38 130,000.00 0.4891 365 14 2,000,000.00 0.4891 365 16 200,000.00 0.4891 365 12 225,000.00 0.4891 365 12 250,000.00 0.4891 365 30 120,000.00 0.4891 365 6 600,000.00 0.4891 365 113 200,000.00 0.4891 365 40 100,000.00 0.4891 365 56 175,000.00 0.4891 365 26 200,000.00 0.4891 365 16 100,000.00 0.4891 365 20 200,000.00 0.4891 365 6 100,000.00 0.4891 365 11 100,000.00 0.4891 365 76 338,000.00 0.4891 365 20 500,000.00 0.4891 365 33 150,000.00 0.4891 365 69 400,000.00 0.4891 365 6 2,500,000.00 0.4891 365 45 300,000.00 0.4891 365 20 250,000.00 0.4891 365 14 100,000.00 0.4891 365 20 585,000.00 0.4891 365 81 900,000.00 0.4891 365 23 720,000.00 0.4891 365 14 200,000.00 0.4891 365 20 300,000.00 0.4891 365 24 1,000,000.00 0.4891 365 10 150,000.00 0.4891 365 15 250,000.00 0.4891 365 9 500,000.00 0.4891 365 17 100,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1

Potensi Pajak Hotel (Rp) 26,778,225.00 64,267,740.00 101,757,255.00 176,736,285.00 107,112,900.00 58,019,487.50 44,630,375.00 26,778,225.00 133,891,125.00 294,560,475.00 92,831,180.00 26,778,225.00 223,151,875.00 88,189,621.00 499,860,200.00 57,126,880.00 48,200,805.00 53,556,450.00 64,267,740.00 64,267,740.00 403,458,590.00 71,408,600.00 174,951,070.00 92,831,180.00 28,563,440.00 71,408,600.00 10,711,290.00 19,637,365.00 458,586,029.20 178,521,500.00 88,368,142.50 492,719,340.00 267,782,250.00 241,004,025.00 89,260,750.00 24,993,010.00 208,870,155.00 1,301,421,735.00 295,631,604.00 49,986,020.00 107,112,900.00 428,451,600.00 26,778,225.00 66,945,562.50 80,334,675.00 30,348,655.00

No. 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178

Kelas Hotel Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok

wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata

Nama Hotel Sparta CV Hotel Hanno Bali Villa (Smart) The Residence Seminyak Balita Inn Hotel (Taman Indah Beach II) Anantara Hotel Karma Kandara The Sunset Residence Condotel Four @ Drupadi Bugan Villas Kokonut Suites Tunjung Bali / Ex. Padma Villas The Villas at Bali Golf & Country Lumbung Hotel Villa Bali Rich, PT Kuta Lagoon Resort (Kuta Legian Villa) Villa Seminyak Lagoon & Spa Seri Villa Sin Sin Villa Ganeza Villa The Samaya / Santika Villas Bali Bali Bersinar Villa Old Canggu Inn Bungalows Nirampe Village Ratu Kharisma Villa The Ahimsa Estate Aya Villa Down Town Villas Gita Ayu Villa The Alam Villa Catur Kembar Villa Blue Point Bay Villas & Spa Jodie Villa Heliconia Villas Te Kunthi Villas Rajawali Villa B Villa & Spa Bali Island Villas The Seminyak Suite Private Villa Serene Villas Bali Kuno Pondok Wisata Griya Mimpi Pondok Wisata Bukit Ungasan Pondok Wisata Chimera Villas (Pondok Wisata) The Elysian Diana Bali Villa Kayumanis Jumbaran Private Estate

Jumlah Kamar Tarif Terendah Occupancy Rate Jumlah Hari (Unit) (Rp) 12 500,000.00 0.4891 365 21 1,000,000.00 0.4891 365 25 200,000.00 0.4891 365 15 250,000.00 0.4891 365 60 1,800,000.00 0.4891 365 17 5,000,000.00 0.4891 365 33 2,400,000.00 0.4891 365 8 900,000.00 0.4891 365 12 850,000.00 0.4891 365 33 450,000.00 0.4891 365 17 260,000.00 0.4891 365 22 1,300,000.00 0.4891 365 20 200,000.00 0.4891 365 15 300,000.00 0.4891 365 25 250,000.00 0.4891 365 25 450,000.00 0.4891 365 15 300,000.00 0.4891 365 6 1,000,000.00 0.4891 365 3 1,000,000.00 0.4891 365 24 1,500,000.00 0.4891 365 11 4,500,000.00 0.4891 365 5 630,000.00 0.4891 365 10 700,000.00 0.4891 365 7 200,000.00 0.4891 365 8 750,000.00 0.4891 365 13 350,000.00 0.4891 365 9 750,000.00 0.4891 365 7 1,000,000.00 0.4891 365 25 200,000.00 0.4891 365 4 267,000.00 0.4891 365 22 600,000.00 0.4891 365 15 485,000.00 0.4891 365 8 1,500,000.00 0.4891 365 7 2,000,000.00 0.4891 365 10 1,600,000.00 0.4891 365 18 900,000.00 0.4891 365 10 600,000.00 0.4891 365 33 225,000.00 0.4891 365 14 1,000,000.00 0.4891 365 5 1,000,000.00 0.4891 365 5 1,000,000.00 0.4891 365 5 1,000,000.00 0.4891 365 3 1,000,000.00 0.4891 365 26 450,000.00 0.4891 365 25 250,000.00 0.4891 365 14 2,700,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1

Potensi Pajak Hotel (Rp) 107,112,900.00 374,895,150.00 89,260,750.00 66,945,562.50 1,928,032,200.00 1,517,432,750.00 1,413,890,280.00 128,535,480.00 182,091,930.00 265,104,427.50 78,906,503.00 510,571,490.00 71,408,600.00 80,334,675.00 111,575,937.50 200,836,687.50 80,334,675.00 107,112,900.00 53,556,450.00 642,677,400.00 883,681,425.00 56,234,272.50 124,965,050.00 24,993,010.00 107,112,900.00 81,227,282.50 120,502,012.50 124,965,050.00 89,260,750.00 19,066,096.20 235,648,380.00 129,874,391.25 214,225,800.00 249,930,100.00 285,634,400.00 289,204,830.00 107,112,900.00 132,552,213.75 249,930,100.00 89,260,750.00 89,260,750.00 89,260,750.00 53,556,450.00 208,870,155.00 111,575,937.50 674,811,270.00

No. 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224

Kelas Hotel Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok

wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata

Nama Hotel Dewata Villa Bali Merita Villa Sesari Bali Dream River Villa Pondok Wina Swit Diastana Villa Bungalow (Nopsa Pondok) Pondok Pipit Rumah Yudiawan Catur Villa Bali Baliku Villa Sekar Taman Villa Ahimsa Beach Jimbaran Cima Abadi Pondok Wisata Umah Di Beji Villa Arjuna Pondok Wisata Enggang Villa Shinta Dewi Villa Ocean Blue Pool Villa, PT Canggu Villa Jember Lawang Anom Village (PT. Anom Nusantara..) Disini Luxung Villas & Spa Taman Wana Private Estate, PT Sari Sekapa Pondok Wisata Desa Seni, PT Akara Villa Puri Bendesa II The Hill Villas The Calyx Bali Asri Villa The Beverly Hills Bali Bali Gita Pondok Wisata The Bali Khama Beach Resort & Spa Le Jardin Villa Indra Prasta Villa Nawang Wulan Villa Sumatra Villa Azura Villa Merpati Villa Avalon Bali Villa Utama Villa Senang Villa Serasi Villa Mathis Villa I Nyoman Wana Jalianta Rumah

Jumlah Kamar Tarif Terendah Occupancy Rate Jumlah Hari (Unit) (Rp) 13 750,000.00 0.4891 365 10 650,000.00 0.4891 365 21 900,000.00 0.4891 365 4 2,700,000.00 0.4891 365 2 3,350,000.00 0.4891 365 5 4,000,000.00 0.4891 365 2 4,166,000.00 0.4891 365 2 206,000.00 0.4891 365 3 1,500,000.00 0.4891 365 8 2,900,000.00 0.4891 365 21 400,000.00 0.4891 365 17 675,000.00 0.4891 365 17 540,000.00 0.4891 365 18 165,000.00 0.4891 365 5 2,700,000.00 0.4891 365 3 900,000.00 0.4891 365 5 4,500,000.00 0.4891 365 4 1,125,000.00 0.4891 365 25 810,000.00 0.4891 365 4 4,500,000.00 0.4891 365 4 1,575,000.00 0.4891 365 19 650,000.00 0.4891 365 22 1,125,000.00 0.4891 365 3 1,800,000.00 0.4891 365 54 1,125,000.00 0.4891 365 10 1,350,000.00 0.4891 365 3 1,500,000.00 0.4891 365 60 315,000.00 0.4891 365 10 3,500,000.00 0.4891 365 4 450,000.00 0.4891 365 6 900,000.00 0.4891 365 37 450,000.00 0.4891 365 5 1,665,000.00 0.4891 365 60 585,000.00 0.4891 365 11 1,770,000.00 0.4891 365 4 400,000.00 0.4891 365 3 1,800,000.00 0.4891 365 11 2,250,000.00 0.4891 365 2 2,750,000.00 0.4891 365 2 2,083,000.00 0.4891 365 5 4,500,000.00 0.4891 365 5 1,000,000.00 0.4891 365 3 2,500,000.00 0.4891 365 3 2,800,000.00 0.4891 365 13 540,000.00 0.4891 365 2 2,000,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1

Potensi Pajak Hotel (Rp) 174,058,462.50 116,038,975.00 337,405,635.00 192,803,220.00 119,609,405.00 357,043,000.00 148,744,113.80 7,355,085.80 80,334,675.00 414,169,880.00 149,958,060.00 204,853,421.25 163,882,737.00 53,020,885.50 241,004,025.00 48,200,805.00 401,673,375.00 80,334,675.00 361,506,037.50 321,338,700.00 112,468,545.00 220,474,052.50 441,840,712.50 96,401,610.00 1,084,518,112.50 241,004,025.00 80,334,675.00 337,405,635.00 624,825,250.00 32,133,870.00 96,401,610.00 297,238,297.50 148,619,148.75 626,610,465.00 347,581,360.50 28,563,440.00 96,401,610.00 441,840,712.50 98,186,825.00 74,372,056.90 401,673,375.00 89,260,750.00 133,891,125.00 149,958,060.00 125,322,093.00 71,408,600.00

No. 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265

Kelas Hotel Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Rumah Kos Rumah Kos Rumah Kos

wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata

Nama Hotel Suta Pondok Wisata Om Villa Nakula Pondok Wisata Viva Lavi Villas & Spa Riverside (PT. Ekidoka Group) Joglo Villa Alir Villa Soka Pondok Wisata (Sayang & Tresna) Dahlia Pondok Wisata (Kebun & Limon) The Bali Dream Swite Yoyo Villa Olesha Villa Des Indes Villa Arys Villa Nunia Villa The Buah Bali Villas Zen Villa Bahagia Park Private Estate Angel Villa The Replica Villa Chi-Chi Villa Benoa Quay Harbourside Villas Tandeg Villa Surya Damai Villa The Kerobokan Villa Sil,Q Ocean Blue Pool Villa 2 Mako Villa Space At Bali Villas Asante Villa The Villa at Echo Beach Bali Nyuh Gading Villa Samudera Raya Villa Arika Villa Bliss Villa Damai Kecil Villa Damai Besar Villa Drupadi Studio Apartment The Prime Villa Rumah Kos Pak Simon Rumah Kos Hj. Nyoman Sinarwati Meriki Rumah Kos

Jumlah Kamar Tarif Terendah Occupancy Rate Jumlah Hari (Unit) (Rp) 2 1,350,000.00 0.4891 365 2 2,340,000.00 0.4891 365 5 1,350,000.00 0.4891 365 12 400,000.00 0.4891 365 9 2,000,000.00 0.4891 365 15 2,000,000.00 0.4891 365 6 2,000,000.00 0.4891 365 7 1,700,000.00 0.4891 365 6 1,700,000.00 0.4891 365 4 1,500,000.00 0.4891 365 5 5,400,000.00 0.4891 365 5 6,300,000.00 0.4891 365 3 1,200,000.00 0.4891 365 2 83,000.00 0.4891 365 4 3,500,000.00 0.4891 365 7 1,200,000.00 0.4891 365 2 5,000,000.00 0.4891 365 12 900,000.00 0.4891 365 3 1,800,000.00 0.4891 365 8 1,000,000.00 0.4891 365 7 2,500,000.00 0.4891 365 27 1,260,000.00 0.4891 365 5 105,000.00 0.4891 365 5 1,350,000.00 0.4891 365 17 4,500,000.00 0.4891 365 80 300,000.00 0.4891 365 3 1,197,000.00 0.4891 365 12 1,125,000.00 0.4891 365 4 3,600,000.00 0.4891 365 4 3,600,000.00 0.4891 365 14 450,000.00 0.4891 365 5 3,600,000.00 0.4891 365 4 5,400,000.00 0.4891 365 4 3,000,000.00 0.4891 365 3 1,000,000.00 0.4891 365 4 1,500,000.00 0.4891 365 7 4,500,000.00 0.4891 365 9 450,000.00 0.4891 365 45 200,000.00 0.4891 365 11 27,000.00 0.4891 365 11 24,000.00 0.4891 365

Total

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1

Potensi Pajak Hotel (Rp) 48,200,805.00 83,548,062.00 120,502,012.50 85,690,320.00 321,338,700.00 535,564,500.00 214,225,800.00 212,440,585.00 182,091,930.00 107,112,900.00 482,008,050.00 562,342,725.00 64,267,740.00 2,963,456.90 249,930,100.00 149,958,060.00 178,521,500.00 192,803,220.00 96,401,610.00 142,817,200.00 312,412,625.00 607,330,143.00 9,372,378.75 120,502,012.50 1,365,689,475.00 428,451,600.00 64,107,070.65 241,004,025.00 257,070,960.00 257,070,960.00 112,468,545.00 321,338,700.00 385,606,440.00 214,225,800.00 53,556,450.00 107,112,900.00 562,342,725.00 72,301,207.50 160,669,350.00 5,302,088.55 4,712,967.60 179,689,158,207.43

Lampiran 2e PERHITUNGAN POTENSI PAJAK HOTEL (SAMPEL) - SERVICE CHARGE KABUPATEN BADUNG TAHUN 2008 (metode harga kamar terendah) No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40

Kelas Hotel Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Bintang Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati

2 2 2 2 2 3 3 3 3 3 3 3 4 4 4 4 4 5 5 5 5 5 5 5 5

Nama Hotel

Jumlah Kamar Tarif Terendah Occupancy Rate Jumlah Hari (Unit) (Rp) Bualu Hotel 50 400,000.00 0.5108 365 Jimbaran Puri Bali 41 1,200,000.00 0.5108 365 Bali Sani Hotel 60 250,000.00 0.5108 365 Bali Holiday Resort 100 300,000.00 0.5108 365 Legian Paradiso Hotel/Sol Inn 124 350,000.00 0.5108 365 Natour Kuta Beach Hotel 137 250,000.00 0.6119 365 Bali Tropic Cottage 104 450,000.00 0.6119 365 Bali Sani Suites 96 300,000.00 0.6119 365 Keraton Bali Cottage's 99 300,000.00 0.6119 365 Amanusa Resort 35 4,500,000.00 0.6119 365 Hard Rock Beach Club Hotel 418 840,000.00 0.6119 365 Jayakarta Hotel / Kuta Plaza Hotal 281 400,000.00 0.6119 365 Club Med Bali 400 800,000.00 0.6255 365 Sahid Raya Bali Hotel 407 550,000.00 0.6255 365 Bali Dynasty Hotel 312 750,000.00 0.6255 365 Novotel Coralia Benoa Bali 191 325,000.00 0.6255 365 Kuta Paradiso Hotel / Sol Elite 235 250,000.00 0.6255 365 Melia Bali Hotel / Bali Sol 490 1,200,000.00 0.6694 365 Putri Bali Hotel 384 1,000,000.00 0.6694 365 Ayodia Resort Bali / Bali Hilton Internasional 537 800,000.00 0.6694 365 The Laguna Resort & Spa / Sheraton 267 2,000,000.00 0.6694 365 Grand Hyatt Hotel 656 950,000.00 0.6694 365 Four Season Resort Bali 147 4,500,000.00 0.6694 365 Bali Intercontinental Resort 431 850,000.00 0.6694 365 Ayana Resort & Spa Bali 142 850,000.00 0.6694 365 Poppies Cottages 24 500,000.00 0.4891 365 Wina Holiday Villa 181 300,000.00 0.4891 365 Arena Hotel 58 80,000.00 0.4891 365 Restu Bali Hotel 44 150,000.00 0.4891 365 Ida Beach Inn 64 100,000.00 0.4891 365 Sorga Cottages Kuta Hotel 20 80,000.00 0.4891 365 Camplung Mas Hotel 79 150,000.00 0.4891 365 Fourteen Roses 72 85,000.00 0.4891 365 Mastapa Garden Cottage 50 200,000.00 0.4891 365 Melasti Beach Bungalow 50 160,000.00 0.4891 365 Rama Beach Cottages (CV. Rama Beach) 80 80,000.00 0.4891 365 Bali Niksoma 42 160,000.00 0.4891 365 Aquarius Star, Acc 20 80,000.00 0.4891 365 Joni, Pension 40 80,000.00 0.4891 365 Sinar Bali Beach Cottage 12 125,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01

Potensi Pajak Hotel (Rp) 37,288,400.00 91,729,464.00 27,966,300.00 55,932,600.00 80,915,828.00 76,495,148.75 104,524,758.00 64,322,928.00 66,333,019.50 351,766,012.50 784,203,697.20 251,038,094.00 730,584,000.00 511,066,338.75 534,239,550.00 141,721,880.63 134,130,656.25 1,436,666,280.00 938,231,040.00 1,049,645,976.00 1,304,727,540.00 1,522,670,792.00 1,616,249,565.00 895,106,618.50 294,907,517.00 21,422,580.00 96,937,174.50 8,283,397.60 11,782,419.00 11,425,376.00 2,856,344.00 21,154,797.75 10,925,515.80 17,852,150.00 14,281,720.00 11,425,376.00 11,996,644.80 2,856,344.00 5,712,688.00 2,677,822.50

No. 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86

Kelas Hotel Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati

Nama Hotel The Sari Beach Dhyana Pura Hotel Sari Bunga Hotel Kumala Hotel Pelasa Cottage Garden View Cottages (Panorama..) Puri Cendana Resort Bolare Beach Bungalow Sing Ken Ken Hotel Adika Sari Bungalows Bali Summer Hotel Puri Damai of Boutique Losmen Sari Uma Cottages Saphir Mabisa Inn - Bali Hotel Dewi Tirta Hotel Puri Naga Cottage Bali Subak Hotel Matahari Terbit Bungalow Un's Hotel Melasti Beach Resort Kuta Timur Resort Taman Sari Hotel Puri Duyung Hotel & Restoran Residence Jayakarta Bali Puri Kosala Cottage Wowo Suroso Bungalow Casa Padma Hotel Tugu Bali Hotel Ananda Pasti Ceria PT. Jatra Bali Hotel The Royal Bali Beach Club Club Bali Hotel Kendi Mas Hotel Peninsula Beach Resort Legian Express Hotel / Legian Garden Sonny Puteri Galeria Hotel Bali Reef Resort Batu Belig Cottage Oranjje Hotel / Sanno Inn Kuta Hotel Sunari Mas Hotel & Spa Puri Benoa Hotel Bali Prani Hotel Grahadi Bali Bungalow Prani Legian Hotel Bali Hils Resort Jamahal Private Resort & Spa

Jumlah Kamar Tarif Terendah Occupancy Rate Jumlah Hari (Unit) (Rp) 24 125,000.00 0.4891 365 58 200,000.00 0.4891 365 19 200,000.00 0.4891 365 25 125,000.00 0.4891 365 12 100,000.00 0.4891 365 40 80,000.00 0.4891 365 24 100,000.00 0.4891 365 20 150,000.00 0.4891 365 25 100,000.00 0.4891 365 23 80,000.00 0.4891 365 40 250,000.00 0.4891 365 14 230,000.00 0.4891 365 16 80,000.00 0.4891 365 40 80,000.00 0.4891 365 10 85,000.00 0.4891 365 24 90,000.00 0.4891 365 22 150,000.00 0.4891 365 8 125,000.00 0.4891 365 30 125,000.00 0.4891 365 40 100,000.00 0.4891 365 32 100,000.00 0.4891 365 10 100,000.00 0.4891 365 12 150,000.00 0.4891 365 95 200,000.00 0.4891 365 5 200,000.00 0.4891 365 10 250,000.00 0.4891 365 53 120,000.00 0.4891 365 25 3,600,000.00 0.4891 365 38 200,000.00 0.4891 365 25 120,000.00 0.4891 365 8 200,000.00 0.4891 365 49 200,000.00 0.4891 365 25 500,000.00 0.4891 365 12 280,000.00 0.4891 365 23 100,000.00 0.4891 365 30 250,000.00 0.4891 365 26 284,700.00 0.4891 365 14 350,000.00 0.4891 365 66 150,000.00 0.4891 365 16 100,000.00 0.4891 365 18 219,000.00 0.4891 365 23 150,000.00 0.4891 365 24 150,000.00 0.4891 365 20 1,000,000.00 0.4891 365 11 267,000.00 0.4891 365 9 1,450,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01

Potensi Pajak Hotel (Rp) 5,355,645.00 20,708,494.00 6,783,817.00 5,578,796.88 2,142,258.00 5,712,688.00 4,284,516.00 5,355,645.00 4,463,037.50 3,284,795.60 17,852,150.00 5,748,392.30 2,285,075.20 5,712,688.00 1,517,432.75 3,856,064.40 5,891,209.50 1,785,215.00 6,694,556.25 7,140,860.00 5,712,688.00 1,785,215.00 3,213,387.00 33,919,085.00 1,785,215.00 4,463,037.50 11,353,967.40 160,669,350.00 13,567,634.00 5,355,645.00 2,856,344.00 17,495,107.00 22,315,187.50 5,998,322.40 4,105,994.50 13,389,112.50 13,214,518.47 8,747,553.50 17,673,628.50 2,856,344.00 7,037,317.53 6,158,991.75 6,426,774.00 35,704,300.00 5,243,176.46 23,297,055.75

No. 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132

Kelas Hotel Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati

Nama Hotel Rocky Bungalows Vilarisi Hotel Bali Matahari Hotel Uluwatu Resort Padma Surya Homestay Taman Sari Cottage II Mutiara Bali Hotel Surya Dewata Beach II Nirmala Hotel Harris Hotel Puri Dibia Hotel & Restaurant Bali Sandat Inn 2 Segara Sadhu Inn Hapel Semer Semer Double Palm Bungalow Puri Madawi. PT The Jimbaran Bali Nusa Indah Hotel Taman Rosani Subak Sari Boutique Hotel The Oasis Beach Resort & Spa Febri's Hotel Losari Kuta Bali Hotel Sorgawi Inn (Bali Sorgawi Hotel) Galaxy Hotel & Bar Puri Jimbaran Hotel Puri Dukuh Balira Hotel Aston Inn Tuban Puri Asih Guest House Secret Garden Inn Poppies Town House Sanidata Cottage Swiss Bell Bay View Hotel The Harmony Su's Cottages The Bli Bli Sentosa Villa Sun Island Ruang Hijau Caza Indigo Boutique Hotel The Kayana Seminyak Bali Sidoi House & Warung Surfaris Inn Sitara Padi Villas 2 Su's Cottages II

Jumlah Kamar Tarif Terendah Occupancy Rate Jumlah Hari (Unit) (Rp) 10 150,000.00 0.4891 365 24 150,000.00 0.4891 365 38 150,000.00 0.4891 365 22 450,000.00 0.4891 365 20 300,000.00 0.4891 365 13 250,000.00 0.4891 365 25 100,000.00 0.4891 365 15 100,000.00 0.4891 365 25 300,000.00 0.4891 365 66 250,000.00 0.4891 365 26 200,000.00 0.4891 365 25 60,000.00 0.4891 365 25 500,000.00 0.4891 365 38 130,000.00 0.4891 365 14 2,000,000.00 0.4891 365 16 200,000.00 0.4891 365 12 225,000.00 0.4891 365 12 250,000.00 0.4891 365 30 120,000.00 0.4891 365 6 600,000.00 0.4891 365 113 200,000.00 0.4891 365 40 100,000.00 0.4891 365 56 175,000.00 0.4891 365 26 200,000.00 0.4891 365 16 100,000.00 0.4891 365 20 200,000.00 0.4891 365 6 100,000.00 0.4891 365 11 100,000.00 0.4891 365 76 338,000.00 0.4891 365 20 500,000.00 0.4891 365 33 150,000.00 0.4891 365 69 400,000.00 0.4891 365 6 2,500,000.00 0.4891 365 45 300,000.00 0.4891 365 20 250,000.00 0.4891 365 14 100,000.00 0.4891 365 20 585,000.00 0.4891 365 81 900,000.00 0.4891 365 23 720,000.00 0.4891 365 14 200,000.00 0.4891 365 20 300,000.00 0.4891 365 24 1,000,000.00 0.4891 365 10 150,000.00 0.4891 365 15 250,000.00 0.4891 365 9 500,000.00 0.4891 365 17 100,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01

Potensi Pajak Hotel (Rp) 2,677,822.50 6,426,774.00 10,175,725.50 17,673,628.50 10,711,290.00 5,801,948.75 4,463,037.50 2,677,822.50 13,389,112.50 29,456,047.50 9,283,118.00 2,677,822.50 22,315,187.50 8,818,962.10 49,986,020.00 5,712,688.00 4,820,080.50 5,355,645.00 6,426,774.00 6,426,774.00 40,345,859.00 7,140,860.00 17,495,107.00 9,283,118.00 2,856,344.00 7,140,860.00 1,071,129.00 1,963,736.50 45,858,602.92 17,852,150.00 8,836,814.25 49,271,934.00 26,778,225.00 24,100,402.50 8,926,075.00 2,499,301.00 20,887,015.50 130,142,173.50 29,563,160.40 4,998,602.00 10,711,290.00 42,845,160.00 2,677,822.50 6,694,556.25 8,033,467.50 3,034,865.50

No. 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178

Kelas Hotel Melati Melati Melati Melati Melati Melati Melati Melati Melati Melati Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok

wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata

Nama Hotel Sparta CV Hotel Hanno Bali Villa (Smart) The Residence Seminyak Balita Inn Hotel (Taman Indah Beach II) Anantara Hotel Karma Kandara The Sunset Residence Condotel Four @ Drupadi Bugan Villas Kokonut Suites Tunjung Bali / Ex. Padma Villas The Villas at Bali Golf & Country Lumbung Hotel Villa Bali Rich, PT Kuta Lagoon Resort (Kuta Legian Villa) Villa Seminyak Lagoon & Spa Seri Villa Sin Sin Villa Ganeza Villa The Samaya / Santika Villas Bali Bali Bersinar Villa Old Canggu Inn Bungalows Nirampe Village Ratu Kharisma Villa The Ahimsa Estate Aya Villa Down Town Villas Gita Ayu Villa The Alam Villa Catur Kembar Villa Blue Point Bay Villas & Spa Jodie Villa Heliconia Villas Te Kunthi Villas Rajawali Villa B Villa & Spa Bali Island Villas The Seminyak Suite Private Villa Serene Villas Bali Kuno Pondok Wisata Griya Mimpi Pondok Wisata Bukit Ungasan Pondok Wisata Chimera Villas (Pondok Wisata) The Elysian Diana Bali Villa Kayumanis Jumbaran Private Estate

Jumlah Kamar Tarif Terendah Occupancy Rate Jumlah Hari (Unit) (Rp) 12 500,000.00 0.4891 365 21 1,000,000.00 0.4891 365 25 200,000.00 0.4891 365 15 250,000.00 0.4891 365 60 1,800,000.00 0.4891 365 17 5,000,000.00 0.4891 365 33 2,400,000.00 0.4891 365 8 900,000.00 0.4891 365 12 850,000.00 0.4891 365 33 450,000.00 0.4891 365 17 260,000.00 0.4891 365 22 1,300,000.00 0.4891 365 20 200,000.00 0.4891 365 15 300,000.00 0.4891 365 25 250,000.00 0.4891 365 25 450,000.00 0.4891 365 15 300,000.00 0.4891 365 6 1,000,000.00 0.4891 365 3 1,000,000.00 0.4891 365 24 1,500,000.00 0.4891 365 11 4,500,000.00 0.4891 365 5 630,000.00 0.4891 365 10 700,000.00 0.4891 365 7 200,000.00 0.4891 365 8 750,000.00 0.4891 365 13 350,000.00 0.4891 365 9 750,000.00 0.4891 365 7 1,000,000.00 0.4891 365 25 200,000.00 0.4891 365 4 267,000.00 0.4891 365 22 600,000.00 0.4891 365 15 485,000.00 0.4891 365 8 1,500,000.00 0.4891 365 7 2,000,000.00 0.4891 365 10 1,600,000.00 0.4891 365 18 900,000.00 0.4891 365 10 600,000.00 0.4891 365 33 225,000.00 0.4891 365 14 1,000,000.00 0.4891 365 5 1,000,000.00 0.4891 365 5 1,000,000.00 0.4891 365 5 1,000,000.00 0.4891 365 3 1,000,000.00 0.4891 365 26 450,000.00 0.4891 365 25 250,000.00 0.4891 365 14 2,700,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01

Potensi Pajak Hotel (Rp) 10,711,290.00 37,489,515.00 8,926,075.00 6,694,556.25 192,803,220.00 151,743,275.00 141,389,028.00 12,853,548.00 18,209,193.00 26,510,442.75 7,890,650.30 51,057,149.00 7,140,860.00 8,033,467.50 11,157,593.75 20,083,668.75 8,033,467.50 10,711,290.00 5,355,645.00 64,267,740.00 88,368,142.50 5,623,427.25 12,496,505.00 2,499,301.00 10,711,290.00 8,122,728.25 12,050,201.25 12,496,505.00 8,926,075.00 1,906,609.62 23,564,838.00 12,987,439.13 21,422,580.00 24,993,010.00 28,563,440.00 28,920,483.00 10,711,290.00 13,255,221.38 24,993,010.00 8,926,075.00 8,926,075.00 8,926,075.00 5,355,645.00 20,887,015.50 11,157,593.75 67,481,127.00

No. 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224

Kelas Hotel Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok

wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata

Nama Hotel Dewata Villa Bali Merita Villa Sesari Bali Dream River Villa Pondok Wina Swit Diastana Villa Bungalow (Nopsa Pondok) Pondok Pipit Rumah Yudiawan Catur Villa Bali Baliku Villa Sekar Taman Villa Ahimsa Beach Jimbaran Cima Abadi Pondok Wisata Umah Di Beji Villa Arjuna Pondok Wisata Enggang Villa Shinta Dewi Villa Ocean Blue Pool Villa, PT Canggu Villa Jember Lawang Anom Village (PT. Anom Nusantara..) Disini Luxung Villas & Spa Taman Wana Private Estate, PT Sari Sekapa Pondok Wisata Desa Seni, PT Akara Villa Puri Bendesa II The Hill Villas The Calyx Bali Asri Villa The Beverly Hills Bali Bali Gita Pondok Wisata The Bali Khama Beach Resort & Spa Le Jardin Villa Indra Prasta Villa Nawang Wulan Villa Sumatra Villa Azura Villa Merpati Villa Avalon Bali Villa Utama Villa Senang Villa Serasi Villa Mathis Villa I Nyoman Wana Jalianta Rumah

Jumlah Kamar Tarif Terendah Occupancy Rate Jumlah Hari (Unit) (Rp) 13 750,000.00 0.4891 365 10 650,000.00 0.4891 365 21 900,000.00 0.4891 365 4 2,700,000.00 0.4891 365 2 3,350,000.00 0.4891 365 5 4,000,000.00 0.4891 365 2 4,166,000.00 0.4891 365 2 206,000.00 0.4891 365 3 1,500,000.00 0.4891 365 8 2,900,000.00 0.4891 365 21 400,000.00 0.4891 365 17 675,000.00 0.4891 365 17 540,000.00 0.4891 365 18 165,000.00 0.4891 365 5 2,700,000.00 0.4891 365 3 900,000.00 0.4891 365 5 4,500,000.00 0.4891 365 4 1,125,000.00 0.4891 365 25 810,000.00 0.4891 365 4 4,500,000.00 0.4891 365 4 1,575,000.00 0.4891 365 19 650,000.00 0.4891 365 22 1,125,000.00 0.4891 365 3 1,800,000.00 0.4891 365 54 1,125,000.00 0.4891 365 10 1,350,000.00 0.4891 365 3 1,500,000.00 0.4891 365 60 315,000.00 0.4891 365 10 3,500,000.00 0.4891 365 4 450,000.00 0.4891 365 6 900,000.00 0.4891 365 37 450,000.00 0.4891 365 5 1,665,000.00 0.4891 365 60 585,000.00 0.4891 365 11 1,770,000.00 0.4891 365 4 400,000.00 0.4891 365 3 1,800,000.00 0.4891 365 11 2,250,000.00 0.4891 365 2 2,750,000.00 0.4891 365 2 2,083,000.00 0.4891 365 5 4,500,000.00 0.4891 365 5 1,000,000.00 0.4891 365 3 2,500,000.00 0.4891 365 3 2,800,000.00 0.4891 365 13 540,000.00 0.4891 365 2 2,000,000.00 0.4891 365

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01

Potensi Pajak Hotel (Rp) 17,405,846.25 11,603,897.50 33,740,563.50 19,280,322.00 11,960,940.50 35,704,300.00 14,874,411.38 735,508.58 8,033,467.50 41,416,988.00 14,995,806.00 20,485,342.13 16,388,273.70 5,302,088.55 24,100,402.50 4,820,080.50 40,167,337.50 8,033,467.50 36,150,603.75 32,133,870.00 11,246,854.50 22,047,405.25 44,184,071.25 9,640,161.00 108,451,811.25 24,100,402.50 8,033,467.50 33,740,563.50 62,482,525.00 3,213,387.00 9,640,161.00 29,723,829.75 14,861,914.88 62,661,046.50 34,758,136.05 2,856,344.00 9,640,161.00 44,184,071.25 9,818,682.50 7,437,205.69 40,167,337.50 8,926,075.00 13,389,112.50 14,995,806.00 12,532,209.30 7,140,860.00

No. 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265

Kelas Hotel Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Vila/Pondok Rumah Kos Rumah Kos Rumah Kos

wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata wisata

Nama Hotel Suta Pondok Wisata Om Villa Nakula Pondok Wisata Viva Lavi Villas & Spa Riverside (PT. Ekidoka Group) Joglo Villa Alir Villa Soka Pondok Wisata (Sayang & Tresna) Dahlia Pondok Wisata (Kebun & Limon) The Bali Dream Swite Yoyo Villa Olesha Villa Des Indes Villa Arys Villa Nunia Villa The Buah Bali Villas Zen Villa Bahagia Park Private Estate Angel Villa The Replica Villa Chi-Chi Villa Benoa Quay Harbourside Villas Tandeg Villa Surya Damai Villa The Kerobokan Villa Sil,Q Ocean Blue Pool Villa 2 Mako Villa Space At Bali Villas Asante Villa The Villa at Echo Beach Bali Nyuh Gading Villa Samudera Raya Villa Arika Villa Bliss Villa Damai Kecil Villa Damai Besar Villa Drupadi Studio Apartment The Prime Villa Rumah Kos Pak Simon Rumah Kos Hj. Nyoman Sinarwati Meriki Rumah Kos

Jumlah Kamar Tarif Terendah Occupancy Rate Jumlah Hari (Unit) (Rp) 2 1,350,000.00 0.4891 365 2 2,340,000.00 0.4891 365 5 1,350,000.00 0.4891 365 12 400,000.00 0.4891 365 9 2,000,000.00 0.4891 365 15 2,000,000.00 0.4891 365 6 2,000,000.00 0.4891 365 7 1,700,000.00 0.4891 365 6 1,700,000.00 0.4891 365 4 1,500,000.00 0.4891 365 5 5,400,000.00 0.4891 365 5 6,300,000.00 0.4891 365 3 1,200,000.00 0.4891 365 2 83,000.00 0.4891 365 4 3,500,000.00 0.4891 365 7 1,200,000.00 0.4891 365 2 5,000,000.00 0.4891 365 12 900,000.00 0.4891 365 3 1,800,000.00 0.4891 365 8 1,000,000.00 0.4891 365 7 2,500,000.00 0.4891 365 27 1,260,000.00 0.4891 365 5 105,000.00 0.4891 365 5 1,350,000.00 0.4891 365 17 4,500,000.00 0.4891 365 80 300,000.00 0.4891 365 3 1,197,000.00 0.4891 365 12 1,125,000.00 0.4891 365 4 3,600,000.00 0.4891 365 4 3,600,000.00 0.4891 365 14 450,000.00 0.4891 365 5 3,600,000.00 0.4891 365 4 5,400,000.00 0.4891 365 4 3,000,000.00 0.4891 365 3 1,000,000.00 0.4891 365 4 1,500,000.00 0.4891 365 7 4,500,000.00 0.4891 365 9 450,000.00 0.4891 365 45 200,000.00 0.4891 365 11 27,000.00 0.4891 365 11 24,000.00 0.4891 365

Total

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Tarif Pajak 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01

Potensi Pajak Hotel (Rp) 4,820,080.50 8,354,806.20 12,050,201.25 8,569,032.00 32,133,870.00 53,556,450.00 21,422,580.00 21,244,058.50 18,209,193.00 10,711,290.00 48,200,805.00 56,234,272.50 6,426,774.00 296,345.69 24,993,010.00 14,995,806.00 17,852,150.00 19,280,322.00 9,640,161.00 14,281,720.00 31,241,262.50 60,733,014.30 937,237.88 12,050,201.25 136,568,947.50 42,845,160.00 6,410,707.07 24,100,402.50 25,707,096.00 25,707,096.00 11,246,854.50 32,133,870.00 38,560,644.00 21,422,580.00 5,355,645.00 10,711,290.00 56,234,272.50 7,230,120.75 16,066,935.00 530,208.86 471,296.76 17,968,915,820.74

Lampiran 3 Perbandingan Antara Potensi, Anggaran, dan Realisasi Pajak Hotel Kabupaten Badung Tahun 2008 No

Kelas Hotel

1 2 3 4 5

Hotel Bintang 2 Hotel Bintang 3 Hotel Bintang 4 Hotel Bintang 5 Hotel Non Bintang JUMLAH

Potensi (Rp) Harga Kamar Rata-rata 78,961,762,465.07 501,262,000,606.49 1,665,578,476,328.91 8,834,739,962,863.55 184,881,064,794.59

Potensi (Rp) Harga Kamar Terendah 10,330,710,413.83 59,723,153,362.72 72,136,166,715.28 318,472,826,587.30 171,097,100,286.40

Anggaran (Rp) 7,000,000,000.00 34,000,000,000.00 48,000,000,000.00 336,000,000,000.00 55,000,000,000.00

11,020,058,365.95 47,232,106,296.00 55,247,995,931.00 365,179,508,574.00 101,069,315,199.33

11,265,423,267,058.60

631,759,957,365.52

480,000,000,000.00

579,748,984,366.28

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Realisasi (Rp)

Lampiran 4

DATA-DATA PENERIMAAN PAJAK HOTEL, WISATAWAN MANCANEGARA, WISATAWAN DOMESTIK JUMLAH KAMAR HOTEL, DUMMY1 PERISTIWA BOM BALI, DAN DUMMY2 KRISIS MONETER PERIODE TAHUN 1985 SAMPAI DENGAN TAHUN 2008

Tahun 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Penerimaan Pajak Hotel (Rp) 3,227,829,000.00 4,349,755,000.00 7,043,299,000.00 8,882,170,000.00 11,709,815,000.00 14,157,144,000.00 16,841,517,000.00 21,774,968,000.00 17,654,016,000.00 49,073,125,000.00 63,336,997,166.00 71,772,039,677.00 81,528,382,195.00 201,716,888,675.00 225,435,040,749.00 175,551,860,519.00 155,515,343,048.11 153,592,222,309.00 182,722,062,804.50 211,851,903,300.00 287,167,690,295.48 254,777,886,213.52 392,143,858,896.89 579,748,984,366.28

Wisman (jiwa) 212,594 261,187 322,116 464,266 466,849 492,703 505,187 518,187 645,449 755,375 608,808 699,171 719,378 681,132 871,332 681,137 1,353,839 1,285,842 988,202 1,457,565 1,386,448 1,260,270 1,668,531 1,992,299

Wisdom (jiwa) 119,601 123,606 108,882 71,181 94,471 113,915 126,069 65,080 71,794 64,636 72,041 92,239 89,057 73,957 82,494 122,689 79,311 77,673 76,035 74,397 72,759 71,121 69,483 67,845

JmlKamar (unit) 16,394 17,871 20,005 21,907 24,989 31,591 38,153 28,120 30,736 29,548 30,121 32,906 30,960 30,960 33,334 21,433 21,177 22,108 23,017 23,344 23,979 25,187 25,939 26,450

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Dummy1

Dummy2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0

Lampiran 5 : Flowchart Pembayaran Pajak Terutang oleh Wajib Pajak

Dari WP

Kas Daerah

Bendahara Penerima

Membayar Pajak Terutang ke Bendahara Penerima

Arsip (K) 1 Surat Setoran Pajak Daerah (SSPD)

1 Surat Setoran Pajak Daerah (SSPD)

2 23

2 3 3

Surat Setoran Pajak Daerah (SSPD)

Rp

Rp

Rp

Periksa kebenaran isi SSPD dan jumlah uang yang disetorkan

Rek. Koran Catat dalam Buku Kas Penerimaan Arsip (K) 1 Surat Setoran Pajak Daerah (SSPD)

1

1 Tanda Terima Setoran Pajak Daerah

2

Tanda Terima Setoran Pajak Daerah Arsip (K) Arsip (K)

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Lampiran 6 Flowchart Pelaporan Pajak Terutang oleh Wajib Pajak

Wajib Pajak

Bidang Penetapan Dispenda

Menyiapkan berkasberkas yang diperlukan

SPT Masa/Tahunan

SPT Masa/Tahunan

SSP SSP

Laporan Penjualan Laporan Penjualan

Laporan Keuangan

Laporan Keuangan Bill Bill

Daftar Gaji

Daftar Gaji Daftar Service Daftar Service

Rekening Koran

Rekening Koran

Buku Kas Penerimaan

Buku Kas Penerimaan

Buku Kas Pengeluaran

Buku Kas Pengeluaran

Melakukan pemeriksaan atas berkasberkas SPT Masa/Tahunan yang diserahkan oleh WP

No

Koreksi

Lengkap dan Akurat

Yes 1 SKPD Nihil 2

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Wajib Pajak

Bidang Penetapan Dispenda

2

1

Memeriksa dengan cara mencari data-data pembanding, seperti jumlah kamar masingmasing hotel, tingkat hunian kamar, kondisi hotel, fasilitas yang disediakan oleh hotel, dan kondisi lingkungan seputar hotel.

SKPD Nihil

Arsip (K)

Memanggil WP

Penghitungan pajak terutang oleh WP sendiri

Self Assessment

Yes

Datang?

No Penetapan besarnya pajak terutang secara Jabatan (Official Assessment)

Penerbitan SKPDKB

Penerbitan SKPDKB

Yes Jatuh tempo?

3

No

4

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Wajib Pajak

Seksi Penagihan Dispenda

4

3

Pembayaran SKPDKB yang terutang melalui mekanisme SSPD ke Bendahara Penerima

Menerbitkan Surat Tagihan

SSPD terutang

SKPDKB Rp

Surat Tagihan Pajak

Surat Tagihan Pajak

No

Menerbitkan Surat Paksa

Dilunasi?

Yes

4

Surat Paksa

Surat Paksa

5

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Wajib Pajak

Seksi Penagihan Dispenda

5

No Menerbitkan Surat Perintah Melaksanakan Penyitaan

Dilunasi?

Yes 4

Surat Perintah Melaksanakan Penyitaan

Surat Perintah Melaksanakan Penyitaan

No Dilunasi?

Mengajukan permintaan penetapan tanggal Pelelangan kepada Kantor Lelang Negara

Yes 4

Surat Permintaan Penetapan tanggal Pelelangan kepada Kantor Lelang Negara

6

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Kantor Lelang Negara

Wajib Pajak

6

Menerima Permintaan Penetapan tanggal Pelelangan kepada Kantor Lelang Negara

Memproses Permintaan Penetapan tanggal Pelelangan kepada Kantor Lelang Negara

Menerbitkan Penetapan tanggal Pelelangan kepada Kantor Lelang Negara

Surat Sita

Pemberitahuan Surat Sita oleh Juru Sita kepada WP

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Surat Sita

Lampiran 7 : Flowchart Apabila Terdapat Keberatan dari Wajib Pajak Wajib Pajak

Seksi Keberatan Dispenda

Memeriksa kelengkapan dan keakuratan pelaporan yang dilakukan oleh WP dengan cara mencari data-data pembanding, seperti jumlah kamar masing-masing hotel, tingkat hunian kamar, kondisi hotel, fasilitas yang disediakan oleh hotel, dan kondisi lingkungan seputar hotel.

1

SKPDKB, SKPDKBT

No Keberatan Penetapan besarnya pajak terutang secara jabatan (Official Assessment)

Menerbitkan SKPDKB dan/atau SKPDKBT

SKPDKB, SKPDKBT

Yes

Mengajukan permohonan keberatan ke Seksi Keberatan Dispenda dengan melampirkan bukti-bukti pendukung

Permohonan Keberatan disertai bukti-bukti pendukung

1

7

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Bayar

Wajib Pajak No

Seksi Keberatan Dispenda

2

7

Menerima Permohonan Keberatan beserta data-data pendukung dari WP

Yes Menerima Putusan dari Tim Keberatan?

No

Permohonan Proses Banding ke Pengadilan Pajak

Permohonan Keberatan disertai bukti-bukti pendukung

Surat Permohonan Banding Proses Keberatan

Diterima

Diterima/Ditolak

WP hanya membayar sesuai permohonannya

Pengadilan Pajak Ditolak

WP wajib membayar seperti yang tercantum dalam SKPDKB/SKPDKBT

2

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Bayar

Lampiran 8 : Perhitungan Multiple Regression Double Ln Dengan Bantuan EViews 4.0

Dependent Variable: LNPPH Method: Least Squares Date: 05/13/10 Time: 23:09 Sample: 1985 2008 Included observations: 24 Variable

Coefficient

Std. Error

t-Statistic

Prob.

C LNWISMAN WISDOM JMLKAMAR DUMMY1 DUMMY2

-10.99297 2.414489 0.161442 0.113205 0.516901 1.382815

8.483448 0.182427 0.475190 0.398568 0.294200 0.243582

-1.295813 13.23540 0.339742 0.284029 1.756969 5.677003

0.2114 0.0000 0.7380 0.7796 0.0959 0.0000

R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood Durbin-Watson stat

0.952486 0.939288 0.380716 2.609008 -7.425522 1.301491

Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion F-statistic Prob(F-statistic)

24.78380 1.545127 1.118793 1.413307 72.16750 0.000000

Estimation Command: ===================== LS LNPPH C LNWISMAN WISDOM JMLKAMAR DUMMY1 DUMMY2 Estimation Equation: ===================== LNPPH = C(1) + C(2)*LNWISMAN + C(3)*WISDOM + C(4)*JMLKAMAR + C(5)*DUMMY1 + C(6)*DUMMY2 Substituted Coefficients: ===================== LNPPH = -10.99296541 + 2.414488795*LNWISMAN + 0.1614418567*WISDOM + 0.1132051637*JMLKAMAR + 0.5169010396*DUMMY1 + 1.382815451*DUMMY2

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Lampiran 9 : Uji Multikolinearitas

LNPPH LNWISMAN WISDOM JMLKAMAR DUMMY1 DUMMY2

LNPPH 1 0.925260977219 -0.54798331425 0.25017561326 0.261853312997 0.309117664407

LNWISMAN 0.925260977219 1 -0.644278003527 0.219999013678 0.228030872298 0.0133523993323

WISDOM -0.54798331425 -0.644278003527 1 -0.22216360283 -0.191151131534 0.123212121818

JMLKAMAR 0.25017561326 0.219999013678 -0.22216360283 1 -0.0959547467203 0.160323767891

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

DUMMY1 0.261853312997 0.228030872298 -0.191151131534 -0.0959547467203 1 -0.11396057646

DUMMY2 0.309117664407 0.0133523993323 0.123212121818 0.160323767891 -0.11396057646 1

Lampiran 10 : Uji Heterokedastisitas

White Heteroskedasticity Test: F-statistic Obs*R-squared

1.571869 10.94467

Probability Probability

0.214360 0.204854

Test Equation: Dependent Variable: RESID^2 Method: Least Squares Date: 05/13/10 Time: 12:00 Sample: 1985 2008 Included observations: 24 Variable

Coefficient

Std. Error

t-Statistic

Prob.

C LOGWISMAN LOGWISMAN^2 LOGWISDOM LOGWISDOM^2 LOGJMLKMR LOGJMLKMR^2 DUMMY1 DUMMY2

-22.65306 1.428697 -0.125539 12.88294 -1.312224 -5.933039 0.677512 -0.020925 -0.023165

27.09884 1.642029 0.138727 8.541474 0.862863 9.879230 1.115254 0.020641 0.017731

-0.835942 0.870080 -0.904937 1.508281 -1.520780 -0.600557 0.607496 -1.013743 -1.306434

0.4163 0.3980 0.3798 0.1523 0.1491 0.5571 0.5526 0.3268 0.2111

R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood Durbin-Watson stat

0.456028 0.165910 0.025664 0.009879 59.48983 3.049818

Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion F-statistic Prob(F-statistic)

0.020504 0.028100 -4.207486 -3.765715 1.571869 0.214360

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Lampiran 11 : Uji Autokorelasi

Breusch-Godfrey Serial Correlation LM Test: F-statistic Obs*R-squared

1.098148 2.896804

Probability Probability

0.357352 0.234945

Test Equation: Dependent Variable: RESID Method: Least Squares Date: 05/13/10 Time: 12:02 Presample missing value lagged residuals set to zero. Variable

Coefficient

Std. Error

t-Statistic

Prob.

C LOGWISMAN LOGWISDOM LOGJMLKMR DUMMY1 DUMMY2 RESID(-1) RESID(-2)

-0.122870 -0.002104 0.021261 0.008599 -0.005917 -0.047538 0.326996 0.086996

3.685990 0.181854 0.473044 0.406566 0.130617 0.121715 0.252260 0.293930

-0.033334 -0.011569 0.044944 0.021150 -0.045300 -0.390567 1.296267 0.295977

0.9738 0.9909 0.9647 0.9834 0.9644 0.7013 0.2133 0.7711

R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood Durbin-Watson stat

0.120700 -0.263994 0.164449 0.432694 14.13481 1.991437

Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion F-statistic Prob(F-statistic)

-4.54E-17 0.146271 -0.511234 -0.118549 0.313757 0.937050

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Lampiran 12 : Uji Normalitas

9 Series: Residuals Sample 1985 2008 Observations 24

8 7 6

Mean Median Maximum Minimum Std. Dev. Skewness Kurtosis

5 4 3 2

Jarque-Bera Probability

1 0 -0.5

0.0

0.5

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

5.73E-15 0.051525 0.732293 -0.688057 0.336801 0.111768 2.800010 0.089964 0.956015

Lampiran 13 DATA-DATA PENERIMAAN PAJAK HOTEL, PDRB NILAI TAMBAH SUB SEKTOR HOTEL DAN DUMMY1 PERISTIWA BOM BALI

PERIODE TAHUN 1998 SAMPAI DENGAN TAHUN 2008

Tahun

1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Penerimaan Pajak Hotel (Rp) 201,716,888,675.00 225,435,040,749.00 175,551,860,519.00 155,515,343,048.11 153,592,222,309.00 182,722,062,804.50 211,851,903,300.00 287,167,690,295.48 254,777,886,213.52 392,143,858,896.89 579,748,984,366.28

PDRB Nilai Tambah Sub Sektor Hotel (Rp) 947,291,370,000.00 982,887,320,000.00 1,150,291,820,000.00 1,230,299,760,000.00 1,452,984,020,000.00 1,624,351,740,000.00 1,667,304,590,000.00 1,914,950,200,000.00 2,019,318,850,000.00 2,324,076,860,000.00 2,362,850,000,000.00

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Dummy 1

0 0 0 0 0 1 0 0 1 0 0

Lampiran 14 : Perhitungan Multiple Regression Double Ln Dengan Bantuan EViews 4.0

Dependent Variable: LNPPH Method: Least Squares Date: 07/01/10 Time: 12:23 Sample: 1998 2008 Included observations: 11 Variable

Coefficient

Std. Error

t-Statistic

Prob.

C LNNT DUMMY1

-1.272357 0.980538 -0.305848

8.254596 0.294561 0.236983

-0.154139 3.328812 -1.290586

0.8813 0.0104 0.2329

R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood Durbin-Watson stat

0.585403 0.481753 0.293288 0.688145 -0.364244 0.861140

Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion F-statistic Prob(F-statistic)

26.18439 0.407405 0.611681 0.720198 5.647917 0.029546

Estimation Command: ===================== LS LNPPH C LNNT DUMMY1 Estimation Equation: ===================== LNPPH = C(1) + C(2)*LNNT + C(3)*DUMMY1 Substituted Coefficients: ===================== LNPPH = -1.272356998 + 0.9805382825*LNNT - 0.3058475233*DUMMY1

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Lampiran 15 : Uji Multikolinearitas

LNPPH LNNT DUMMY1

LNPPH 1 0.706458012463 -0.105518717674

LNNT 0.706458012463 1 0.252988846649

DUMMY1 -0.105518717674 0.252988846649 1

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Lampiran 16 : Uji Heterokedastisitas

White Heteroskedasticity Test: F-statistic Obs*R-squared

0.509577 1.971694

Probability Probability

0.688193 0.578302

Test Equation: Dependent Variable: RESID^2 Method: Least Squares Date: 07/01/10 Time: 12:26 Sample: 1998 2008 Included observations: 11 Variable

Coefficient

Std. Error

t-Statistic

Prob.

C LNNT LNNT^2 DUMMY1

32.61856 -2.321134 0.041383 -0.069501

232.2547 16.56446 0.295311 0.063573

0.140443 -0.140127 0.140135 -1.093251

0.8923 0.8925 0.8925 0.3105

R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood Durbin-Watson stat

0.179245 -0.172507 0.075113 0.039494 15.35398 2.232047

Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion F-statistic Prob(F-statistic)

0.062559 0.069368 -2.064359 -1.919670 0.509577 0.688193

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Lampiran 17 : Uji Autokorelasi

Breusch-Godfrey Serial Correlation LM Test: F-statistic Obs*R-squared

1.248309 3.232203

Probability Probability

0.352140 0.198672

Test Equation: Dependent Variable: RESID Method: Least Squares Date: 07/01/10 Time: 12:27 Presample missing value lagged residuals set to zero. Variable

Coefficient

Std. Error

t-Statistic

Prob.

C LNNT DUMMY1 RESID(-1) RESID(-2)

-3.180014 0.113240 0.166324 0.761105 -0.037861

8.584305 0.306287 0.265742 0.493164 0.502133

-0.370445 0.369719 0.625884 1.543310 -0.075399

0.7238 0.7243 0.5544 0.1737 0.9423

R-squared Adjusted R-squared S.E. of regression Sum squared resid Log likelihood Durbin-Watson stat

0.293837 -0.176939 0.284588 0.485943 1.549254 1.495525

Mean dependent var S.D. dependent var Akaike info criterion Schwarz criterion F-statistic Prob(F-statistic)

-1.41E-16 0.262325 0.627408 0.808270 0.624154 0.662555

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

Lampiran 18 : Uji Normalitas

Jarque-Bera Test :

5 Series: Residuals Sample 1998 2008 Observations 11

4

Mean Median Maximum Minimum Std. Dev. Skewness Kurtosis

3

2

-1.41E-16 -0.059505 0.421810 -0.429698 0.262325 0.120605 2.117756

1

0 -0.50

Jarque-Bera Probability -0.25

0.00

0.25

0.50

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

0.383412 0.825549

Lampiran 19 Data-Data Occupancy Rate Hotel di Kabupaten Badung Tahun 2008 (dalam persen) No 1 2 3 4 5

Kelas Hotel Hotel Hotel Hotel Hotel Hotel

Bintang Lima Bintang Empat Bintang Tiga Bintang Dua Non Bintang

Dinas Pariwisata Kab. Badung 74.80 74.80 74.80 74.80 74.80

Dinas Pariwisata Prov. Bali 59.50 59.50 59.50 59.50 59.50

BPS Kab. Badung 61.05 61.05 61.05 61.05 48.91

Analisis pajak..., Sri Endah Nuryani, FE UI, 2010.

BPS Prov. Bali 66.94 62.55 61.19 51.08 38.09