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PENGARUH PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN DAERAH DI KAB.BANDUNG BARAT

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ABSTRACT AN INFLUENCE TAX OF HOTEL AND TAX OF RESTAURANT TOWARD REGIONAL INCOME IN BANDUNG BARAT Written by: Widi Witanti NIM:1332038 Regional Income was one of an income that obtained from asset or another source that related the region, executed by regional government and used the greatly for importance of the society. .This research purpose was to find out how large the influence of the tax of hotel and tax of restaurant in supporting regional income, how the percentage of tax of hotel and tax of restaurant changes in Bandung Barat. The method used was quantitative descriptive method that was a method that uses numbers to explain the phenomena. Further, data was processed by using quantitative method through statistic formula SPSS22.0 version. Tax of hotel had a very low relationship toward regional income but it was positive and the influence toward the regional income was not significant (sig0.431). This test was using simple correlation and regression method. The tax of hotel only explained 1.8% and the rest was explained by another factors. Meanwhile, the tax of restaurant had a very low relationship toward regional income but it was positive and the influence toward the regional income was not significant (sig 0.484).It explained 1.5% toward the regional income.Then, Simultaneously, the influence of tax of hotel and tax of restaurant was only 0.731. There was no significant influence toward regional income. Keywords: Tax of hotel, Tax of restaurant and Regional Income.