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PENGARUH PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BANDUNG BARAT

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ABSTRACT AN INFLUENCE TAX OF HOTEL TOWARD REGIONAL INCOME IN WEST BANDUNG REGENCY Arrenged By: Yessy Clara Nadya NIM: 1532058 Regional Income was one of an income that obtained from asset or another source that related the region, exeuted by regional government and used the greatly for importance of the society. Tax of hotel is one of the regional assets. The purpose and objective of this research is to know how much is the contribution of outdoor media towards local government unit in west Bandung Regency. The data used in this study were taken from the office of National unity government in west Bandung Regency. Hotel Tax Revenue Reports West Bandung Regency in 2016-2018. Data were analyzed using analysis of correlation coefficients, analysis using pearson product moment, regression analysis, and test of significanceto determine whether the hypothesis is accepted or rejected. This research used descriptive method with quantitative approach. This test was using simple correlation and regression method. Tax of hotel only explained 16,3% and the rest was explained by another factors. Tax of hotel had a very low relationship toward regional regional income and the influence toward the regional income was not significant (sig 0.736). Key Words: Tax of hotel, Regional Income