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PENGARUH KONTRIBUSI PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Pada Kantor Badan Pengelolaan Keuangan Daerah Kota Sukabumi)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Arijal, Arijal
Subject
HF5601 Accounting 
Datestamp
2018-10-08 07:23:24 
Abstract :
Arijal (1430611048) Muhammadiyah University of Sukabumi. Effect of Hotel Tax Contribution, Restaurant Tax, and Advertisement Tax on Local Original Income. (Drs. Gatot Wahyu Nugroho, M.Ak., CA and Dr. Sakti Alamsyah M.Pd) This study aims to determine the influence of hotel taxes, restaurant taxes, and advertisement taxes against local revenue (PAD). The variables used in this study are Hotel Tax (X1), Restaurant Tax (X2), Advertising Tax (X3) and Local Revenue (Y). Statistical methods used are infersal statistics with multiple linear regression analysis, F test, t test using SPSS (Statistic Product Service Solution) Version 24.0. The result of the study using SPSS 24, partially shows that Hotel Tax does not affect the original income of Sukabumi City area, restaurant tax does not affect the original income of Sukabumi City area, and advertisement tax has no effect on the original income of Sukabumi. The result of simultaneous research shows that Hotel Tax, Restaurant Tax, and Advertisement Tax does not affect the original income of Sukabumi. 
Institution Info

Universitas Muhammadiyah Sukabumi