EFFECT NUMBER OF TOURIST, NUMBER OF HOTEL AND THE OCCUPANCY RATE OF HOTEL TOWARDS HOTEL TAX REVENUE (STUDY CASE BUKITTINGGI CITY)

Abstract

A hotel tax revenue received by the government as a tax from the hotel with the services provided by the hotel. Hotel itself is a facility that provides lodging / resort including other related services with charge, like motels, inns, tourist huts, tourist guest house, guesthouse, lodging houses and the others, as well as the number of rooms more then ten in a boarding house. One of the contributions indicated the hotel to increase regional development is through the hotel tax dues to the government through local tax revenues . The aims of this study is to determine how the variables influence the number of tourists, the number of hotels and hotel occupancy rate toward the hotel tax revenue with a study case in Bukittinggi city at 2002-2014. The study was using multiple linear analysis. The results showed that the number of tourists and the number of hotels had a positive influence on tax revenue in Bukittinggi. Meanwhile, the hotel occupancy rate had a negative influence on tax revenue in Bukittinggi.
Keywords : hotel tax , tourist , hotel , occupancy