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

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ABSTRACT EFFECT OF HOTEL TAXES ON ORIGINAL REGIONAL INCOME Written by: Jordan Simanjuntak NIM: 1732111 The purpose and objective of this study is to see and determine the effect of taxes on local revenue in BPPD Kota Bandung. This research uses descriptive method. And the population determined in this study is hotel tax data and local revenue 2015-2019. Based on the results and discussion of the research conducted by the author regarding hotel taxes on local revenue at BPPD Bandung, the authors can take that hotel taxes conducted at BPPD Bandung are at an average of 23,375. Original regional income made to BPPD is at an average of 194.807. from the data analysis by the author, it can be taken as follows: the hotel tax statement on regional income is 0.341 and is categorized as quite low. In the hypothesis test, it is known that the value of t count is 2.759 and t table 2.002, and the significant level that has been determined is 0,05 > 0,008. Due to the value of t table < t count, then H0 is rejected that hotel tax has a significant effect on local revenue is 11.6%. while the remaining 88.4% is the influence of other variables not examined. The regression equation is as follows: Y =90392190893.46 + 4.467 from this it can be ignored that the effect of hotel taxes on local revenue is 4.467 Keywords: Hotel Tax, Original Regional Income