PENGARUH PENERIMAAN PAJAK HOTEL & PAJAK RESTORAN DALAM MENINGATKAN PENDAPATAN ASLI DAERAH

Abstract

This study aims to see how much influence the tax revenue of hotels and restaurants in increasing local revenue (PAD). The sample taken is hotel and restaurant tax receipts from 2010 to 2017 (annually). This study uses secondary data with data collection techniques in the form of documentation. The statistical method used in this study is the classic assumption test and hypothesis testing such as, multiple regression equations, T test and F test. From the results of this study it can be seen that hotel tax has no effect on local real income because the value of T statistics for hotel taxes is 2,633 with a probability of 0.058. The test results show that the probability> alpha (5%) and for restaurant tax affect the local income because the value of T statistics is 13,466 with a probability of 0,000. The test results show that the probability <alpha (5%). Based on the F test simultaneously hotel tax and restaurant tax has a significant effect on local original income.