Sintha, Aprilia (2021) PENGARUH PENERIMAAN PAJAK RESTORAN, PAJAK HOTEL, PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) (Studi Kasus Pada Kabupaten/ Kota di Jawa Barat Tahun 2015-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh Pajak Restoran, Pajak Hotel, dan Pajak Reklame terhadap Pendapatan Asli Daerah (PAD) pada Kabupaten/ Kota di Jawa Barat. Jenis penelitian ini Kuantitatif, yang diukur menggunakan analisis regresi data panel dengan menggunakan eviews V.10. Populasi pada penelitian ini adalah Kabupaten/ Kota di Jawa Barat periode tahun 2015 sampai tahun 2019. Sampel ditentukan menggunakan sampling jenuh, jumlah sampel sebanyak 18 Kabupaten dan 9 Kota sehingga total observasi sebesar 135 observasi. Data yang digunakan digunakan dalam penelitian ini menggunakan data sekunder, dan teknik pengumpulan data menggunakan teknik dokumentasi yang didapatkan dari Badan Pemeriksa Keuangan (BPK). Pengujin hipotesis dalam penelitian ini dengan menggunakan uji t dan uji R2. Hasil dari penelitian ini menyatakan bahwa (1) Pajak Restoran berpengaruh terhadap Pendapatan Asli Daerah di Kabupaten/ Kota di Jawa Barat. (2) Pajak Hotel berpengaruh terhadap Pendapatan Asli Daerah di Kabupaten/ Kota di Jawa Barat. (3) Pajak Reklame berpengaruh terhadap Pendapatan Asli Daerah di Kabupaten/ Kota di Jawa Barat. This study aims to analyze the impact of Restaurant Tax, Hotel Tax, and Billboard Tax on Original Local Government Revenue (PAD) in Districts / Cities in West Java. The research type is quantitative, which is measured using the regression analysis of panel data using Eviews V.10 application. The population in this study was District / City in West Java in the period 2015 to 2019. Samples were determined using saturated sampling, the number of samples as many as 18 districts and 9 cities. The total observation of 135 observations. The data used in this study uses secondary data, and data collection techniques using documentation techniques obtained from the Supreme Audit Agency (BPK). Hypothesis testing in this study using t-test and R2-test. This study's results are (1) Restaurant Tax impacted Original Local Government Revenue in Regency / City in West Java. (2) Hotel Tax impacted Original Local Government Revenue in Regency/City in West Java. (3) Billboard Tax impacted Original Local Government Revenue in Regency/City in West Java.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Pajak Hotel, Pajak Restoran, Pajak Reklame, Pendapatan Asli Daerah | ||||||||
| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Sintha Aprilia | ||||||||
| Date Deposited: | 16 Nov 2021 16:15 | ||||||||
| Last Modified: | 16 Nov 2021 16:15 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5870 |
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