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PENGARUH PENERIMAAN PAJAK RESTORAN TERHADAP PENDAPATAN DAERAH PADA DINAS PENDAPATAN DAERAH KABUPATEN BANDUNG BARAT

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As for the intent and purpose of this research is to find out how the development of income Tm reyenue, to Jind out the reslaurant area, and find out how big the influence of tcu revenue increases in revenue against the restaurant area on ihe income area of West Bandung Regency. In this sludy, the method used is descriptive nrcthod, where data is collecled, analyzed and evenlually taken the conclusion. The Data covered are budgeting t6 restorandan income t(u realization sera restaurdnt area and regional income realization. The Data are discussed ranging from the years 2008 - 2012 and directly on a monthly basis using Pearson product moment test in t. Results calculation of the tdx reventle larget achievement presentation reslauront on Ll/est bandung Regency in 2008 - 2012 achieyed that year 2008 amounted 130,48% 2009 of 108,60%, l8%, sebesarl1} 2010 2011 registarion 104,92% 113,28% by 2012, while lhe results of the caiculation of the revenue larget ochievemenl presentation area is known.[or: the yeor 2008 amounted to 102,20%, 107,71%,2009 of 2010 amounled 103,28%, 102,13%, by 20ll 2012 of 102,55%. Based on the calculation of statistical analysis using coelficients of product momen! irdicates that lhe inJluence of the tfi revenue to reyenue increase .eslnurant orea on the income area of West Bandung Regency. llhere thitung (6,873) > ttabel (1,67065) meaning there is influence betu'een tax receipt reslaurant with regional income. Based on the calculation of the coelficient of correlation, r : value of 0,670 was found. If the size of the correlation coeficient to be interpreted, then it contains the interval of 0,670 0.60-0.79 in meaning has a strong and positive relationship- And based on the role of lax revenue in lhe restaurant (KD 44,89%0) and the rest is 55,1196 due to other factors. From the results of the regression analysis found the presence of influence between the dependent variable and independent variable. And it can be interprestasikan that dxisworth I x, then the income will equal areos of 88. jj4.779.)45,16. While dx is 0 then the income area of magnitude 0,000232166.