PENGARUH PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN, DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH PADA KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN

YANI, INDRI HAWA (2023) PENGARUH PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN, DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH PADA KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerimaan pajak hotel, pajak restoran, pajak hiburan, dan pajak reklame terhadap pendapatan asli daerah Kabupaten/Kota di Provinsi Sumatera Selatan tahun 2017-2021. Penelitian ini menggunakan data sekunder yang berasal dari website http://e-ppid.bpk.go.id/ berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah. Populasi penelitian ini adalah laporan realisasi anggaran pada tujuh belas kabupaten/kota di Provinsi Sumatera Selatan tahun anggaran 2017-2021. Teknik pengumpulan sampel dalam penelitian ini yakni purposive sampling dan unit pengamatan sebanyak 70. Alat uji hipotesis dalam penelitian ini menggunakan EVIEWS versi 12, dengan menggunakan metode analisis data yang digunakan adalah metode analisis regresi linier berganda. Berdasarkan hasil pengujian hipotesis dapat disimpulkan bahwa pajak hotel tidak berpengaruh terhadap pendapatan asli daerah, pajak restoran berpengaruh positif dan signifikan terhadap pendapatan asli daerah, pajak hiburan berpengaruh positif dan signifikan terhadap pendapatan asli daerah, sedangkan pajak reklame tidak berpengaruh terhadap pendapatan asli daerah.

Item Type: Thesis (Other)
Uncontrolled Keywords: Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pendapatan Asli Daerah.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Depositing User: Mr Bambang Anthony
Date Deposited: 28 Mar 2024 07:54
Last Modified: 28 Mar 2024 07:54
URI: http://eprints.polsri.ac.id/id/eprint/14922

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