Pengaruh Pajak Hotel, Pajak Restoran, Pajak Reklame, dan Pajak Penerangan Jalan Terhadap Pendapatan Asli Daerah (Studi Empiris Kab/Kota Provinsi Sumatera Barat)

Abstract

The purpose of this research is to examine the effect of hotel tax, restaurant tax, advertisement tax, and street lighting tax on local revenue in the district / city of West Sumatra province. The populations of this research are all of district / city in West Sumatera in the period of 2010-2013. The sampling technique used sensus method, in order this study obtained 19 district / city in West Sumatra province. Technique of analysis data used multiple regression. The results showed that hotel tax, restaurant tax and street lighting tax are significant effect on local revenue, but the advertisement tax has insegnificant effect on local revenue.  

KEYWORDS: hotel tax, restaurant tax, advertisement tax, street lighting tax, local revenue