PENGARUH JUMLAH WISATAWAN, PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN DAN PAJAK REKLAME TERHADAP PENDAPATAN  ASLI DAERAH DI KABUPATEN/KOTA DI SUMATERA BARAT

Rinanda Putri; Yunilma Yunilma; Mukhlizul Hamdi

PENGARUH JUMLAH WISATAWAN, PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN/KOTA DI SUMATERA BARAT

Authors

Rinanda Putri
Yunilma Yunilma
Mukhlizul Hamdi

Abstract

This study aims to determine the effect of the number of tourists, hotel tax, restaurant tax, entertainment tax and advertisement tax on revenue at Regency / City in West Sumatra. The sample in this study is the use of total sampling where the number of population sampled. Data were processed using SPSS 16.

The results of this study indicate that the number of tourists impact on revenue. While the hotel tax, restaurant tax, entertainment tax and advertisement tax has no effect on revenue.

keywords: The Number of Tourists, Hotel Tax, Restaurant Tax, Entertainment Tax, Advertisement Tax, Local Revenue