Peranan Penerimaan Pajak Hotel dan Pajak Restoran dalam Meningkatkan Pendapatan Asli Daerah Kota Bandung (Studi Kasus Pajak Hotel dan Pajak Restoran pada Dinas Pendapatan Daerah Kota Bandung Tahun 2007-2009)
Daftar Isi:
- According to the Law of the Republic of Indonesia No. 28 of 2009, the Regional Tax consists of 5 (five) kinds of Provincial Tax and 11 (eleven) types of tax districts or city. Taxes in the city of Bandung is a tax district or city, including hotel tax and restaurant tax. Bandung is a city that became the city of Tourism so that when filled with holiday tourists. More and more tourists who came to the acceptance of Hotels and Restaurants will increase so that the tax is paid to grow. The greater the tax is paid by the Local Taxes are also increasing. This study aims to look at the role of tax revenue to the hotel and restaurant taxes Bandung region income. The data is taken from 2007 to 2009, research is done by testing the hypothesis that done partially and simultaneously. Data were analyzed with simple regression performed for each type of tax after fulfilling the classical assumptions. The conclusion that can be drawn is the hotel tax and restaurant tax has no significant effect of Bandung region income, but still have a direct and positive relationship is very weak.