Text

PENGARUH PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH PADA DINAS PELAYANAN PAJAK KOTA BANDUNG

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

ABSTRACK THE INFLUENCE OF TAX REVENUE AGAINST THE ORIGINAL RESTAURANT AREA AT THE SERVICE OF THE MINISTRY OF TAXES OF BANDUNG By: Tomy Sitinjak The intent and purpose of this study was to determine how of the restaurant tax revenue, local revenue, and to know how much the tax effects of the increase in original revenue restaurant area on Bandung city tax services office. In this study, the methods used by the study is descriptive method, where data was collected, analyzed and finally the conclusions drawn. The data discussed by the authors was a budget restaurant tax and local revenues as well as the realization of the restaurant and the realization of tax revenue. The range of data that was discussed was from the year 2010 - 2012 and administered monthly by using the Pearson product moment t test. The results of calculation of tax revenue target achievement presentation restaurant in the city of Bandung in 2010 - 2012 were all in excess of the target set in the amount of 2010 amounted to 100.03%, 2011 was 114%, in 2012 was 110%, and the calculation of the percentage of achievement of area’s revenue known for the year of 2010 was by 106%, 112% in 2011, the year 2012 was by 107%. Based on calculations of statistical analysis by using coefficient of product moment it was indicated that the restaurant tax revenue increased local revenues in the tax department of Bandung city. Where t_count (5.164)> t_table (1.69092) means there was an influence between revenue restaurant tax on Bandung city’s area revenue. Based on the calculation of the coefficient correlation it was found that r = 0.663. If the r was interpreted to the size of the coefficient correlation, 0.663 belongs to the interval from 0.60 to 0.799, which means having a strong and positive relationship. Based on the role of the restaurant’s tax in area’s revenue (KD = 43.9569%) and the remaining 56.01% were caused by other factors. From the results of the regression analysis it was found that there was an effect of independent variables dependent. And it can be interpreted that if x is worth 1x, then the original revenue area was amounted to 65,903,441,890, while if x is 0 then the local revenues was amounted to 65.903.441.889.