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Analisis Peran Pajak Hotel Dan Pajak Restoran Sebagai Salah Satu Sumber Pendapatan Asli Daerah (Pad) Di Kota Pekanbaru Tahun 2006-2015

This study aims to analyze the realization of hotel taxes and restaurant taxes onthe District Own Source Revenue (PAD) at Pekanbaru City and the realization of hotel and restaurant tax revenues to PAD at Pekanbaru City.
The variables observed in this study are the District Own Source Revenue (PAD) as the dependent variable, hotel tax and restaurant tax as independent variables. This study uses secondary time series data in the annual form starting from 2006-2015 obtained through the Dinas Pendapatan Daerah Kota Pekanbaru, and published by the Badan Pusat Statistik. The model uses time series data which is calculated by multiple linear regression method using SPSS version 23 applications.
The results of study is the realization of hotel taxes and restaurant taxes over the last 10 years (2006-2015) although in certain years did not reach the target set but the revenue always increased from year to year. From the regression test simultaneously (F test) showed that the variable of hotel tax and restaurant tax which studied have significant influence to earnings variable of District Own Source Revenue at Pekanbaru city. The partial regression test (t test) shows that the tax variable hotel has the most significant effect on the District Own Source Revenue the city of Pekanbaru. The amount of influence generated (R2) by the hotel tax variables and restaurant tax is together against the variable of District Own Source Revenue 97.9%, while the rest of 2.1% influenced by other variables not examined in this study.
Keywords: Hotel tax, restaurant tax and local own revenue (PAD)

Ketersediaan
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Perpustakaan Universitas Riau 02 01. 118 (0018)
02 01. 118 (0018)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 01. 118 (0018)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Ilmu Ekonomi.,
Deskripsi Fisik
x, 85 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 01. 118 (0018)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
ILMU EKONOMI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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