PENGARUH PAJAK HOTEL, RESTORAN, HIBURAN TERHADAP PENDAPATAN ASLI DAERAH DAERAH ISTIMEWA YOGYAKARTA

VIOLA, DESY LANA (2023) PENGARUH PAJAK HOTEL, RESTORAN, HIBURAN TERHADAP PENDAPATAN ASLI DAERAH DAERAH ISTIMEWA YOGYAKARTA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pajak hotel, pajak restoran, pajak hiburan terhadap pendapatan asli daerah Daerah Istimewa Yogyakarta. Jenis penelitian yang digunakan pendekatan kuantitatif, yang dianalisis dengan menggunakan analisis regresi linear berganda dengan menggunakan program sofware eviews versi 10. Sampel pada penelitian ini adalah 72 sampel dengan menggunakan data pajak hotel, pajak restoran, pajak hiburan dan data pendapatan asli daerah selama periode 2016-2021 yang diperoleh dari Badan Pengelola Keuangan dan Aset Daerah D.I. Yogyakarta dan Badan Pendapatan Daerah D.I. Yogyakarta. Hasil penelitian menunjukkan bahwa (1) pajak hotel berpengaruh terhadap PAD Daerah Istimewa Yogyakarta, (2) pajak restoran berpengaruh terhadap PAD Daerah Istimewa Yogyakarta, (3) pajak hiburan berpengaruh terhadap PAD Daerah Istimewa Yogyakarta. This study aims to determine the effect of hotel taxes, restaurant taxes, and entertainment taxes on original local goverment revenue of the Special Region of Yogyakarta. This type of research used a quantitative approach, which was analyzed using multiple linear regression analysis using the eviews software program version 10. The sample in this study was 72 samples using hotel tax data, restaurant tax, entertainment tax and original local government revenue data during the 2016- 2021 obtained from the Regional Financial and Asset Management Agency D.I. Yogyakarta and Regional Revenue Agency D.I. Yogyakarta. The results showed that (1) the hotel tax had an effect on the PAD of the Special Region of Yogyakarta, (2) the restaurant tax had an effect on the PAD of the Special Region of Yogyakarta, (3) the entertainment tax had an effect on the PAD of the Special Region of Yogyakarta.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorMerliyana, MerliyanaNIDN0312017602merliyana@stei.ac.id
Uncontrolled Keywords: Pajak Hotel, Pajak Restoran, Pajak Hiburan
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Desy Lana Viola
Date Deposited: 08 Mar 2023 06:37
Last Modified: 08 Mar 2023 06:37
URI: http://repository.stei.ac.id/id/eprint/9831

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