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PENGARUH PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA CIMAHI

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ABSTRACT THE EFFECT OF RESTAURANT TAX ON THE ORIGINAL INCOME OF CIMAHI CITY Arranged by: Nelvina Sinambela Nim:1432072 The aim of this research is to know how the income of restaurant tax. Local own revenue, and to find out how much influence the restaurant tax on the incriase of local revenue at Cimahi City Revenue Management Agency. In this research, the data used by the researcher is secondary data whose data is taken from Cimahi Revenue management board. Data is processed by using correlation coeficient analysis, analysis using pearson product moment, significant test to find out whether the hypothesis accepted or rejected and regression analysisto know the effect of restaurant tax to the original revenue area of cimahi. The result on the calculation of the percentage of the targeted restaurant tax in the Cimahi City from 2013-2016 in the year 2013 amount to 119%, 2014 0f 102,30%, 2015 of 114,39%, and year 2016 109,62%. Based on the calculation 0f statiscical analysis by using product moment coeficient indicate that restaurant tax to local revenue at regional revenue management board with result value of r= 0,925 indicate a very strong influence between restaurant tax to earnings of original area of Cimahi. Keywords: Restaurant Tax, Original Income