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KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA CIMAHI

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ABSTRACT RESTAURANT TAX CONTRIBUTION TO LOCAL REVENUE ( PAD ) CIMAHI CITY by : Lia Ramayanti The aims of this study was to determine of the contribution of revenue from tax of the restaurant compare to total revenue ( PAD ) in Cimahi . The method used in this research was descriptive method and the collecting technique for primary data obtained through the interview. While secondary data as documents were collected from Regional Revenue Office, Cimahi. The data were statistically processed by Pearson Product Moment and utilized with SPSS 16. Contribution rate to the restaurant tax revenue ( PAD ) had fluctuated , it was shown by comparison with the restaurant tax revenue realization of revenue ( PAD ) Cimahi in 2009 amounted to 2.79 % , in 2010 was 3.13 % , 2011 at 2:31 % , 2012 amounted to 2.73 % , 2013 at 2:52 % . Which could be seen from the calculation of the average value of 2.69 % mean the low contribution. Based on statistical analysis using Pearson Product Moment correlation, the obtained resulted of the correlation coefficient r = 0760 which showed strong contribution to the restaurant tax revenue (PAD) Cimahi. Hypothesis tests conducted showed that t count > t table, was 8918 > 2.00172, then Ho was rejected and Ha was accepted. This means that 58% of the factors that affect the relationship between a restaurant tax on revenue (PAD). The remaining 42 % was influenced by other factors outside of this research.