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PENGARUH PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENDAPATAN DAERAH KOTA BEKASI

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ABSTRACK THE INFLUENCE OF HOTEL TAX ACCEPTANCE OF REGIONAL ORIGINAL REVENUE (PAD) IN BEKASI CITY REGIONAL INCOME Arrenged By: Septryea Lusiana Simanungkalit NIM: 1632014 Sources of data in this study were obtained from the Regional Revenue Agency in Bekasi, namely the target report and the realization of the Hotel Tax and Original Revenue of Bekasi City in 2014-2018. The data used in this study is quantitative. The data of this study were processed using descriptive analysis, correlation coefficient analysis namely Pearson product moment correlation test, significance test, coefficient of determination analysis, and simple linear regression analysis. Descriptive analysis results Based on the results of the correlation test, r = 0.947 is obtained, which means that there is a very strong relationship between hotel tax receipts to the Regional Original Income. While based on the significant test, it is known that the value of t arithmetic 5.117> t table 2.353, so it can be concluded that the hypothesis Ho is rejected and Ha is accepted, meaning that there is a significant influence between Hotel Taxes on Local Revenue in Bekasi from 2014-2018, for the analysis of the coefficient of determination it is known that the contribution of the influence of hotel tax revenue to local revenue is 89.7% and the remaining 10.3% is influenced by other factors not found in this study, and the value of the simple linear regression analysis of hotel tax is 34.807, which means that if the hotel tax increases in value by 1 then the regional original income has increased by 34,807 then the value shows the direction of the regression analysis of the Hotel Tax can be interpreted that the Hotel Tax has a positive influence on the Regional Original Revenue. Keywords: Hotel Tax, Regional Original Revenue