PENGARUH PAJAK RESTORAN, PAJAK HOTEL DAN PAJAK REKLAME TERHADAP PENERIMAAN PAJAK DAERAH KOTA PADANG (STUDI EMPIRIS PADA DINAS PENGELOLAAN KEUANGAN DAN ASET KOTA PADANG)

Abstract

Local tax is one source of local revenue that has a substantial contribution. Based on data from DPKA Padang more than 60% of revenues derived from the PAD Padang local tax. This study aimed to determine the effect of restaurant tax, hotel tax and advertisement tax to the local tax revenue Padang period 2010-2013. The sample in this research is the realization of a restaurant tax, hotel tax and advertisement tax from the year 2010-2013 for 48 months are January 2010- December 2013 were obtained from DPKA Padang.

Analysis techniques are used to test the hypothesis is multiple linear regression analysis which includes the F-test, t test and the coefficient of determination that first tested using the classical assumption includes normality test, multicollinearity and autocorrelation test. Simultant restaurant tax, hotel tax and advertisement tax effect on local tax revenue the city of Padang. And partially restaurant tax effect on local tax revenues, while the hotel tax and partially advertisement tax does not affect the local tax revenue Padang.

Keywords: Restaurant Tax, Hotel Tax, Advertisement Tax, Local Tax