PENGARUH JUMLAH WISATAWAN, JUMLAH HOTEL, DAN PDRB DEFLATOR TERHADAP PENERIMAAN PAJAK HOTEL (Studi Empiris pada Kota dan Kabupaten di Provinsi Sumatera Barat)

Abstract

This study aims to determine the effect of the number of tourists, the number of hotels, and the GDP deflator for tax revenue in cities or regencies in West Sumatra province in 2009-2013. The analytical method used in this research is descriptive analysis and multiple linear regression analysis. Descriptive analysis clarify the picture research data consisted of the number of tourists, the number of hotels and the GDP deflator for tax revenue in cities or regencies in West Sumatra province in the year 2009-2013. While the multiple linear regression analysis is used to prove the hypothesis of the influence of the number of tourists, the number of hotels, and the GDP deflator hotel to hotel tax revenue. Research shows there is a positive and significant impact on the number of hotel tax revenue in cities or regencies in West Sumatra province. This means that the higher the number, the higher hotel tax revenue in cities or regencies in West Sumatra province. Study findings also suggest that the number of tourists and the GDP deflator are not positive and significant impact on tax revenue in cities or regencies in West Sumatra province

 Keywords: Hotel taxreceipts, the number of tourists, the number ofhotel, GDP deflator, West Sumatra Province.