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PENGARUH PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BONTANG TAHUN 2011-2020

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ABSTRACT EFFECT OF HOTEL TAX AND RESTAURANT TAX ON LOCAL REVENUE BONTANG CITY 2011-2020 Written by: Ega Monika Rosma Siburian NIM: 1732119 Hotel and restaurant taxes are two kinds of taxes that are growing in potential with regard to the host of services, both builders and tourism in increasing urban development. The city's bontang government, which carried out its tax collection, has seen potential development to better target achievement and realization. The purpose of this research is to understand how hotel and restaurant taxes affect bontang's native income. The research method used isa quantitative descriptive study method of the data realization report and the city budget of bontang 20112020. According to the results of this study it is known that hotel taxes were influential on the city's bontang pad in 2011-2020. This can be shown by its value of 0.475 < 0.05. Restaurant tax impair on bontang city's pad in 2011-2020. This can be shown by its value 0.052 < 0.05. Then simultaneously (exam f) hotel and restaurant taxes both affected but insignificant on the 2003-2017 city bontang pad. This can be indicated by a significant value of 0.11 < 0.05 and fcount > ftable (9.280 4.74). Keyword: hotel tax, restaurant tax, native revenue.