Harmain, Indra (2023) PENGARUH PENERIMAAN PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN, DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA DAN KABUPATEN DI JAWA BARAT. S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Regional income through Regional Original Income (PAD) is a very important revenue component for local governments, because it is related to the regional development process. The higher the PAD, the better the development, such as economic growth, reduced poverty and unemployment and the HDI will increase. Therefore regional taxes must be managed professionally and transparently in order to optimize and increase their contribution to the regional revenue and expenditure budget through PAD. The purpose of this study is to prove that hotel taxes, restaurant taxes, entertainment taxes and advertisement taxes have an effect on local revenue (PAD). The sample used is 27 Regencies/Cities in West Java in 2018-2022. The analysis technique for testing hypotheses is multiple linear regression with the help of SPSS. The results of this study concluded that hotel tax, restaurant tax and billboard tax have a positive and significant influence on Local Original Revenue. However, there is no significant relationship between entertainment tax and Local Original Revenue. Pendapatan daerah melalui Pendapatan Asli Daerah (PAD) merupakan komponen penerimaan yang sangat penting bagi pemerintah daerah, karena berkaitan dengan proses pembangunan daerah. Semakin tinggi PAD maka pembangunan akan semakin baik, seperti adanya pertumbuhan ekonomi, pengurangan kemiskinan dan pengangguran serta IPM akan meningkat. Oleh karena itu pajak daerah harus dikelola secara professional dan transparan dalam rangka optimalisasi dan usaha meningkatkan kontribusinya terhadap anggaran pendapatan dan belanja daerah melalui PAD. Tujuan penelitian ini untuk membuktikan bahwa Pajak hotel, Pajak Restoran, Pajak Hiburan dan Pajak Reklame berpengaruh terhadap Pendapatan Asli Daerah (PAD). Sampel yang digunakan adalah 27 Kabupaten/Kota di Jawa Barat pada tahun 2018-2022. Teknik analisis untuk menguji hipotesis adalah regresi linier berganda dengan bantuan SPSS. Hasil penelitian ini menyimpulkan bahwa pajak hotel, pajak restoran dan pajak reklame memiliki pengaruh positif dan signifikan terhadap Pendapatan Asli Daerah. Namun tidak ada hubungan yang signifikan antara pajak hiburan dan Pendapatan Asli Daerah.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43220120046 |
| Uncontrolled Keywords: | Pendapatan Asli Daerah, Pajak hotel, Pajak Restoran, Pajak Hiburan dan Pajak Reklame. Local Own Source Revenue, Hotel Tax, Restaurant Tax, Entertainment Tax, and Advertisement Tax. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | WIDYA AYU PUSPITA NINGRUM |
| Date Deposited: | 14 Dec 2023 03:11 |
| Last Modified: | 14 Dec 2023 03:11 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/84679 |
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