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PENGARUH PUNGUTAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA BANDUNG

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ABSTRACT EFFECT OF COLLECTION HOTEL TAXTO REYEIYI,IE ORIGINAL AREABANDUNGCITY By: Saut Hamonangan Purba The purpose of this study was to determine the effect of the Hotel Tax Revenue Bandung. In this study, the writer uses descriptive metho4 where data were compiled based on the actual situation, then analyzed to obtain the conclusion. The data in use is the realization of revenue Bandung 2005-2012 budget year. Data were processsd using Pearson Product Moment. Based on these results, note the number of charges of Bandung Hotel Tax of Rp 614,809,629,266.00. Of those in the know the magnitude of the total charges in 2005 amounted to Rp. 39,2M,993,@7.00,2006 of Fip. M,521,528,069.00, in 2007 amounted to Rp, 58,706,270,014.00, 2008 arnounted to Rp. 64,102,218,863.00, in 2009 amounted to Rp. 66,781,224,609.00, in 2010 amounted to Rp. 87,661,335,427.00,201Isebesar years Rp. 110,865,807,790.00, ard n 2012 amounted to Rp. 142,7 66,250,847 .00. Revenue Bandung during the last eight years, reaching the total of Rp. 3,655,897,040,000.00. Of total revenue in 2005 is known for Rp. 229,U5,751,696.00, 2006 of Rp. 253,892,993,009.00, in 2007 amounted to Rp. 256,733,879,703.00, 2008 amounted to Rp. 297,398,936,477.00, in 2009 amormted to Rp. 372,423,970,433.00, in 2010 amounted to Rp. 440,331,559,083.00, in 20ll amounting to Rp. 803,663,585,485.00, 1n 2012 amounting to Rp. 1,001,806,39,114.00. ln this case the amount of Bandung Revenue increased from year to year. Based on calcularions using SPSS, we got the result that the hotel 16.11 has 6 positive influence on revenue of Bandung. This is indicated by the correlation coefficient $) = 0.973, which means taxes Hotel has a very strong co lection to the local revenue Bandung. Through hypothesis tests conducted showed that P t table ie 10,256> 1,943. This suggests that Ho is rejected. Of the coefficient of detemrination or R-Square is equal to 0.946 or 94.6Yo, which means that the inlluence of the Hotel Tax Revenue City of London al 94.6%o and the remaining 5.40lo were other influences outside ofthe study.