CD Tesis
Analisis Determinan Penerimaan Pajak Hotel Dan Restoran Di Kabupaten Kuantan Singingi
One of the contributory components to Local Government Revenue is from the
local tax sector. Among the components of regional taxes, hotel and restaurant taxes are a
regional tax sector that has the potential to be developed in Kuantan Singingi Regency.
Kuantan Singingi Regency is one area that has many supporting components in the tourism
sector. With this tourism potential, hotel and restaurant tax management plays an
important role for the development of the Kuantan Singingi Regency area.
The purpose of this study is to examine the impact of the number of hotel rooms,
restaurants, tourist visits, and GDP on hotel and restaurant tax revenues in Kuantan
Singingi Regency, as well as to determine which variables have the most impact on hotel
and restaurant tax revenues in Kuantan Singingi Regency. From 2010 to 2020, the
researchers employed a quantitative research design with time series data from the
Regional Revenues and Expenditures Budget (APBD) and the Central Statistics Agency
(BPS) of Kuantan Singingi Regency. The multiple linear regression model is used to
determine whether the independent variable has a significant effect on the dependent
variable.
The findings revealed that the number of hotel rooms and restaurants in Kuantan
Singingi Regency has a positive but not significant effect on hotel and restaurant tax
revenues. In Kuantan Singingi Regency, while the amount of tourist visits and GDP has a
significant effect on hotel and restaurant tax revenues in Kuantan Singingi Regency. The
amount of tourist visits have the most dominant impact on hotel and restaurant tax revenues
in Kuantan Singingi Regency from 2010 to 2020.
Key Words : Hotel Rooms, Restaurants, Tourist Visits, GDP, Taxes
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