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PENGARUH PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH PADA BPPD DI KOTA BANDUNG

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ABSTRACK INFLUENCE OF TAX HOTELS ON REGIONAL ORIGINAL INCOME IN BANDUNG CITY BPPD Writen By: Lidya Tampubolon NIM: 1532116 The purpose of this study was to find out the effect of hotel tax on regional original income at the Bandung City Regional Revenue Management Agency (BPPD) during the period 2015-2017. The data used is quantitative data. The method used is descriptive method. Analysis of this research data will discuss the analysis of correlation coefficients, coefficient of determination, significance test (t test), and simple linear analysis. the results show that r = -680 which means that the relationship between Hotel Tax revenue and PAD in BPPD has a low relationship, which means the relationship is negative. The influence that Hotel Taxes have on PAD is 2.5% and the remaining 97.5% is influenced by other factors outside the Hotel Tax. The results of the study show that Hotel and PAD Tax revenues in 2015 to 2017 per month experience fluctuations, Namely, in 2016 the lowest level of acceptance and in 2015 the highest level of acceptance, but when viewed from 2015-2017 Hotel Tax receipts increased, Likewise, the PAD in 2015 was the lowest, and in 2017 the recipient level was the highest. But when viewed from 2015 to 2017 the revenue of PAD has increased. Keywords: Hotel Tax receipts, Regional Original Income.