PENGARUH KONTRIBUSI PAJAK RESTORAN, PAJAK HOTEL DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH (PAD) DKI JAKARTA Tahun 2007-2016

YULIANA, ELZA (2018) PENGARUH KONTRIBUSI PAJAK RESTORAN, PAJAK HOTEL DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH (PAD) DKI JAKARTA Tahun 2007-2016. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh Pajak Restoran terhadap Pendapatan Asli Daerah (PAD) DKI Jakarta Periode 2007-2016. (2) pengaruh Pajak Hotel terhadap Pendapatan Asli Daerah (PAD) DKI Jakarta Periode 2007-2016. (3) mengetahui pengaruh Pajak Parkir terhadap Pendapatan Asli Daerah (PAD) DKI Jakarta Periode 2007-2016. Dalam penelitian ini peneliti menggunakan teknik pengumpulan data dokumentasi, yaitu proses pengumpulan data diperoleh dari catatan-catatan yang dimiliki oleh Pemerintah Provinsi DKI Jakarta yang bersumber pada website data.jakarta.go.id dan dengan membaca serta mempelajari buku buku yang berhubungan dengan masalah yang diteliti berkaitan dengan pajak restoran, pajak hotel dan pajak parkir Hasil penelitian menunjukan bahwa variabel Pajak Restoran berpengaruh positif secara signifikan terhadap PAD DKI Jakarta. dan variabel Pajak Hotel berpengaruh positif secara signifikan terhadap PAD DKI Jakarta. Namun variabel Pajak Parkir tidak berpengaruh secara signifikan terhadap PAD DKI Jakarta. Kata Kunci :Pajak Restoran, Pajak Hotel, Pajak Parkir, Pendapatan asli Daerah This study aims to find out: (1) the influence of Restaurant Tax on Local Revenue (PAD) of Jakarta Capital City Period 2007-2016. (2) the influence of Hotel Tax on Local Revenue (PAD) Period 2007-2016. (3)to know the effect of Parking Tax on Local Revenue (PAD) for the period 2007-2016. In this study, researchers used documentation of data collection techniques, namely the process of collecting data obtained from records owned by the Provincial Government of DKI Jakarta which is sourced from the website data.jakarta.go.id and by reading and studying book books relating to the problem under study related to restaurant tax, hotel tax and parking tax The results showed that the restaurant tax variable had a significant positive effect on DKI Jakarta PAD. and the Hotel Tax variable has a significant positive effect on DKI Jakarta PAD. However, the Parking Tax variable has no significant effect on DKI Jakarta PAD. Keywords: Restaurant Tax, Hotel Tax, Parking Tax, Local Revenue

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Rachmat, Dadang UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Perpajakan
Divisions:	S1 Akuntansi
Depositing User:	Ridho Adi Nugroho
Date Deposited:	12 Apr 2022 04:05
Last Modified:	12 Apr 2022 04:05
URI:	http://repository.stei.ac.id/id/eprint/7498

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