PENGARUH KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN PAJAK DAERAH (Studi kasus pada Badan Pengelolaan Keuangan Daerah Kota Sukabumi)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Abdurohim, Jenal
Subject
HB Economic Theory
Datestamp
2020-05-04 04:41:41
Abstract :
This study aims to determine the Effect of Hotel Tax, Restaurant Tax on Local Revenue (PAD). The variables used in this study are Hotel Tax (X1), Restaurant Tax (X2), and Local Tax Revenue (Y). The data collection method uses secondary data which is obtained by the 2016-2018 local tax revenue realization report using monthly data. This research technique uses the classic assumption test, multiple linear regression analysis, and hypothesis testing, which is tested using IBM SPSS for Windows. The results of the study using SPSS 24, persially showed that hotel tax has a significant effect on local tax revenue seen from t arithmetic t table (3.110> 2.036), while the level of significance (0.004 2.059), while the level of significance (0.003
This study aims to determine the Effect of Hotel Tax, Restaurant Tax on Local Revenue (PAD). The variables used in this study are Hotel Tax (X1), Restaurant Tax (X2), and Local Tax Revenue (Y). The data collection method uses secondary data which is obtained by the 2016-2018 local tax revenue realization report using monthly data. This research technique uses the classic assumption test, multiple linear regression analysis, and hypothesis testing, which is tested using IBM SPSS for Windows. The results of the study using SPSS 24, persially showed that hotel tax has a significant effect on local tax revenue seen from t arithmetic t table (3.110> 2.036), while the level of significance (0.004 2.059), while the level of significance (0.003
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