PENGARUH EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BADUNG
| Main Authors: | Partini, I Gusti Ayu San Yogi, Budiartha, I Ketut |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi dan Bisnis Universitas Udayana
, 2023
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| Online Access: |
https://ojs.unud.ac.id/index.php/eeb/article/view/86362 https://ojs.unud.ac.id/index.php/eeb/article/view/86362/50088 |
Daftar Isi:
- The purpose of this study was to determine the effect of hotel tax effectiveness, restaurant tax effectiveness, hotel tax contributions and restaurant tax contributions to the Regional Original Revenue of Badung Regency. The research sample consists of hotel tax revenue data and restaurant tax revenue data for three years (years 2018-2020). The analysis technique used are descriptive quantitative and multiple linear regression to test the relationship between the dependent variable and the independent variable, after previously all data met the requirements of the classical assumption test. The results of the analysis show that the effectiveness of the hotel tax has a positive effect on the PAD of the Badung district, the effectiveness of the restaurant tax has no affect on the PAD of the Badung district, the contribution of the hotel tax has a positive effect on the PAD of the Badung district, the concontribution of the restaurant tax has no affect on the PAD of the Badung district.
- Tujuan penelitian ini adalah untuk mengetahui pengaruh efektivitas pajak hotel, efektivitas pajak restoran, kontribusi pajak hotel dan kontribusi pajak restoran terhadap Pendapatan Asli Daerah Kabupaten Badung. Sampel penelitian terdiri dari data penerimaan pajak hotel dan data penerimaan pajak restoran selama tiga tahun (tahun 2018-2020). Teknik analisis yang digunakan adalah deskriptif kuantitatif dan regresi linear berganda untuk menguji hubungan antara variabel terikat dengan variabel bebas, setelah sebelumnya semua data memenuhi persyaratan uji asumsi klasik. Hasil analisis menunjukkan bahwa, efektivitas pajak hotel berpengaruh positif terhadap PAD kabupaten Badung, efektivitas pajak restoran tidak berpengaruh terhadap PAD kabupaten Badung, kontribusi pajak hotel berpengaruh positif terhadap PAD kabupaten Badung dan Kontribusi Pajak Restoran tidak berpengaruh terhadap PAD kabupaten Badung.