CD Skripsi
Pengaruh Pajak Penerangan Jalan, Hotel Dan Restoran Terhadap Penerimaan Pajak Daerah Kota Pekanbaru
ABSTRACT
This study aims to determine the effect of road lighting, hotel and restaurant taxes on local tax revenues in Pekanbaru City in 2013-2023. The data used in this research is secondary data which is time series. The analysis used is quantitative in writing this thesis using multiple linear regression econometric models with the Ordinary Least Square (OLS) method and statistical testing including the f test, t test, and R square test, as well as classical assumption tests. The results of this study that street lighting tax is positive and significant to local tax revenue in other words, any increase and decrease in street lighting tax per year has a significant effect on local tax revenue in Pekanbaru City, hotel tax has no significant effect on local tax revenue in other words, the increase and decrease in hotel tax each year has no significant effect on local tax revenue in Pekanbaru City, and restaurant tax has a positive and significant effect in other words, any increase and decrease in restaurant tax per year will have a significant effect on local tax revenue in Pekanbaru City. The effect of the independent variables on the dependent variable R^2 is 98.9% while the remaining 2.1% can be influenced by factors outside the variables in this study.
Keywords: Street Lighting Tax, Hotel and Restaurant, Local Tax Revenue
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