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PENGARUH PENERIMAAN PAJAK HOTEL DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BANDUNG BARAT

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ABSTRACT The effect of hotel tax and parking tax on the original income of the regency of west Bandung Shantry simatupang NIM: 1632065 Local original income one of the income obtained from asset/other sources related to the region, managed by the local government and used as much as possible for the interest of the community, hotel tax and parkirng tax is one of the asset owned by the region, the purpose of this study is to measuring local revenue, how the percentage changes in hotel taxes and parking taxes in the west Bandung regency, this study was conducted using quantitative methods through existing statistical formulas( but this research uses spss 22) hotel taxes have a very low relationship to original income the area and its direction are also negative and the effect on regional original income is not significant (0.431) in this test, using the simple correlation method and simple hotel tax regression is only able to explain 2.88% and the rest is explained by other factors while the parking tax also has a relationship is very low(-510) and the effect is not significant to the regions original income as seen from the coefficient of determination of 2.60% and the rest is explained by other factors. Keywords: Hotel Tax, Parking Tax, and Original Income Of The Regency