PENGARUH PENERIMAAN PAJAK RESTORAN, PAJAK HOTEL, DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN/KOTA DI PROVINSI JAWA TIMUR TAHUN 2018-2019

Alifah Ariyanti, Alifah (2021) PENGARUH PENERIMAAN PAJAK RESTORAN, PAJAK HOTEL, DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN/KOTA DI PROVINSI JAWA TIMUR TAHUN 2018-2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Pajak Restoran, Pajak Hotel, Pajak Hiburan terhadap Pendapatan Asli Daerah pada Kabupaten/Kota di Jawa Timur. Jenis penelitian ini Kuantitatif, yang diukur menggunakan analisis regresi linear data panel dengan menggunakan eviews V.10. Populasi pada penelitian ini adalah Kabupaten/Kota di Jawa Timur tahun 2018 sampai dengan tahun 2019. Sample ditentukan menggunakan sampling jenuh, jumlah sampel sebanyak 29 Kabupaten dan 9 Kota sehingga total observasi sebesar 76 observasi. Data yang digunakan dalam penelitian ini menggunakan data sekunder. dan teknik pengumpulan data menggunakan metode dokumentasi yang di dapatkan dari Badan Pemeriksa Keuangan (BPK). Pengujian hipotesis dalam penelitian ini dengan menggunakan Uji t, Uji F, dan Uji R2. Hasil dari penelitian ini menyatakan bahwa (1) Pajak Restoran secara parsial berpengaruh terhadap Pendapatan Asli Daerah di Kabupaten/Kota Jawa Timur. (2) Pajak Hotel secara parsial tidak berpengaruh terhadap Pendapatan Asli Daerah di Kabupaten/Kota Jawa Timur. (3) Pajak Hiburan secara parsial tidak berpengaruh terhadap Pendapatan Asli Daerah di Kabupaten/Kota Jawa Timur. (4) Pajak Restoran, Pajak Hotel, Pajak Hiburan berpengaruh terhadap Pendapatan Asli Daerah di Kabupaten/Kota Jawa Timur. Kata Kunci : Pajak Restoran, Pajak HoteL, Pajak Hiburan, Pendapatan Asli Daerah This study aims to examine the effect of Restaurant Tax, Hotel Tax, Entertainment Tax on Regional Original Income in Regencies/Cities in East Java. This type of research is quantitative, measured using linear regression analysis of panel data using eviews V.10. The population in this study were districts/cities in East Java from 2018 to 2019. The sample was determined using saturated sampling, the number of samples was 29 districts and 9 cities so that the total observations were 76 observations. The data used in this study used secondary data. and data collection techniques using the documentation method obtained from the Supreme Audit Agency (BPK). Hypothesis testing in this study using the t test, F test, and R2 test. The results of this study state that (1) Restaurant Tax partially affects the Regional Original Income in the Regency/City of East Java. (2) Hotel tax partially has no effect on Regional Original Income in the Regency/City of East Java. (3) Entertainment Tax partially has no effect on Regional Original Income in the Regency/City of East Java. (4) Restaurant Tax, Hotel Tax, Entertainment Tax affect the Regional Original Income in the Regency/City of East Java. Keywords: Restaurant Tax, Hotel Tax, Entertainment Tax, Revenue Regional Original

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRahmat Yuliansyah, Rahmat Yuliansyah12100013rahmat.yuliansyah@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Alifah Ariyanti
Date Deposited: 15 Sep 2021 08:37
Last Modified: 15 Sep 2021 08:37
URI: http://repository.stei.ac.id/id/eprint/5110

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