PENGARUH PAJAK HOTEL, PAJAK RESTORAN, PAJAK REKLAME, DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH DI PEMERINTAHAN KABUPATEN/KOTA SUMATERA BARAT Periode 2009-2013

Abstract

This report aims to review the influence of the hotel, the restaurants, advertisement, and entertainment tax on local revenue in the district administration / the west sumatra in 2009-2013. The population in research is 19 / city district in government west sumatra .

This research in a total of sampling. The analysis used in this research that is descriptive analysis and regression analysis linear multiple. Descriptive analysis explain picture research data consisting of hotel tax, restaurant tax, advertisement tax, and entertainment tax on local revenue in government districts west sumatra in the 2009-2013 .While regression analysis linear multiple used to prove a hypothesis influence hotel tax, restaurant tax, advertisement tax, and entertainment tax on local revenue.

The research results show restaurant tax, advertisement tax, and entertainment tax have had a positive impact and significant on local revenue in government districts west sumatra. Another result also produced that tax hotels do not have had a positive impact and significant on local revenue in government districts west Sumatra.

 

Keywords

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local revenue, hotel tax, restaurant tax, advertisement tax, entertainment tax .