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PENGARUH PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA CIMAHI

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ABSTRACT EFFECT OF HOTEL TAX LOCAL REVENUE (PAD) IN CIMAHI CITY By: Erick Reinold Hutagalung The purpose of this study was to determine the effect of hotel tax to the original Cimahi income. In this study, the author uses descriptive method, where data is collected based on the acoal situation, then analyzed to obtain conclusions. The data used is the realization of revenue Cimahi 2008-2012 budget year. Data were processed using Pearson Product Moment. Based on these results. note the amount of tax levies Local Hotels Cimahi Rp. 305,251.068. Of the unknown magrritude of levies in 2008 to Rp. 46,850.000.00, in 2009 Rp. 54.000.000.00. in 2010 Rp. 55.470,000.00' in 201 I Rp56.650.000.00. in 2012 Rp. 92.281.068.00. Local Revenue of Cimahi during the last five years, reaching a lotal amount of Rp. 459,313.979,160.00. Of these known revenues in 2008 amounted to Rp. 65.108,137.872.00. in 2009 Rp. 74,383,053.802.00. in 2010 Rp. 87.321,034.057.00. in 201I Rp. I17,959,834,116.00, in 2012 Rp. 114,541,919,313.00. In this case the PAD Cimahi increased from year to year. Based on calculations using SPSS, the result is that the tax on hotel has a negative effect on the original income Cimahi. This is indicated by the correlation coefficient (r) - 0.664. which means tax Hotel has a strong relationship to the original income Cimahi. Through hypothesis testing showed that t count