Pengaruh Pajak Hotel Dan Pajak Restoran Terhadap Penerimaan Pajak Daerah Kota Kupang

KOTA, Alexander (2021) Pengaruh Pajak Hotel Dan Pajak Restoran Terhadap Penerimaan Pajak Daerah Kota Kupang. Undergraduate thesis, Universitas Katolik Widya Mandira.

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Abstract

Conducted this research because the target set and the realization of hotel tax revenue and restaurant tax from the 2014-2015 fiscal year has increased, but the percentage of achievement from year to year has fluctuated or fluctuated. The aims of this study are: (1) To describe the contribution of hotel tax and restaurant tax to local tax revenue in Kupang City in 2012 - 2020. (2) To determine the significance of the effect of hotel tax and restaurant tax partially on local tax revenue in Kupang City. (3) To determine the significance of the simultaneous effect of hotel tax and restaurant tax on local tax revenue in Kupang City. The sampling technique in this study used interviews and documentation. The data analysis technique in this study used descriptive analysis and inferential statistical analysis. The results of the descriptive test show that during those nine years, the average contribution of the hotel tax to PPD was only 10.81%, and restaurant tax was 14.38%, with an average hotel tax from 2012 to 2020 Rp. 8,387,227,120 and the average restaurant tax from 2012 to 2020 is Rp. 11,714,901,540, so that the average Regional Tax Revenue (PPD) in Kupang City from 2012 to 2020 is Rp. 77,675,887,843. The results of the partial test (t-test) show that the hotel taxvariable (X1) has a positive and not significant effect on the local tax revenue variable (Y) in Kupang City. The restaurant tax variable (X2) positively and significantly affects local tax results (Y) in Kupang City. Simultaneous test (F test) of hotel tax and restaurant tax variables simultaneously or together has a positive and significant effect on local tax revenue (Y). The coefficient of determination (R2) of 0.959 or 95.9% of local tax revenue (PPD) in Kupang City contributes to hotel taxes and restaurant taxes. Suggestions from the research are: Kupang City Revenue Service, to be more careful in managing sources of local tax revenues, especially hotel taxes and taxes. The existing hotels and restaurants in Kupang City will also increase the Regional Original Income (PAD) for the Kupang City government. For researchers, especially those who are interested and interested in exploring the effect of hotel taxes and restaurant taxes on Regional Tax Revenue (PPD), are expected to add research subjects so that they become more comprehensive and research objects or other variables that can be added.

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