Analisis Pengaruh Pajak Hotel, Pajak Restoran Serta Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Kupang

FITRIA, Lidia Ermelinda (2019) Analisis Pengaruh Pajak Hotel, Pajak Restoran Serta Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Kupang. Diploma thesis, Universitas Katolik Widya Mandira.

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Abstract

The problemsin this study are (1) Do Hotel Taxes Restaurant Taxes and Advevertising Taxes simultaneously influence the Original Revenue of the City of Kupang? (2) Do Hotel Taxes, Restaurant Taxes and Advertisement Taxes have a partial effect on the Original Revenue of the City of Kupang?. The purpose of this study are: (1) to determine the effect of hotel tax, restaurant tax and billboard tax simultaneously influential on the Kupang City’s Original Revenue (2) to determine the effect of hotel tax, restaurant tax and billboard tax on the partial effect on the City’s Original area income Kupang. This study uses quantitative data that is data in the form of numbers in the true sense, various mathematical operations can be performed on guantitative data. The data source used is secondary data that is data obtained from notes, books, magazines in the form of financial statements of corporate publications, government reports, articles, books as a theory, magazines and so on. 5% significant rate. There were 32 samples in this study which were then processed using Eviws 10 which were analyzed using inferential statistics consisting of the classic assumption test that is normality test, multicollinearity test and autocorrelation test. Regression analysis consisting of multiple linear regression analysis and hypothesis testing consisting of t test, f test and the coefficient of determination. The result obtained: hotel tax, restaurant tax and advertisement tax simultaneously affect the Original Revenue of the City of Kupang. Partially, hotel tax, restaurant tax and advertisement tax have a positive and insignificant effect on the Kupang City’s Original Revenue. Research period from 2008-2015. The coefficient of determination (R2) OF 0.953935 or 95,03% , is explained by other variables not included in this study The results of this research are expected to the government Local Revenue continue to explore the existing potential while still paying attention to aspects of justice and public interest so that the program implemented from the results of local revenue is more directly impacting the community. The next researcher is expected to be able to provide and add independent variables related to research into the analysis of the effect of hotel tax, restaurant tax and advertisement tax on the original revenue of the city of Kupang.

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