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PENGARUH PENERIMAAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH PADA BADAN PENDAPATAN DAERAH KOTA BEKASI

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ABSTRACT THE EFFECT OF RESTAURANT TAX ON REGIONAL ORIGINALRECEPTION ON THE ORIGINAL REVENUE OF BEKASI CITY Written by: Debora Mayhinta NIM: 1632063 This study aims to describe the effect of restaurant tax on regional original reception on the original revenue of bekasi city. This study uses secondary data obtained from BAPENDA (Regional Revenue Agency) where the sample is 5, namely in 2014 - 2018. The analysis used in this study is descriptive analysis, correlation coefficient analysis, t test, coefficient of determination analysis and simple regression analysis. The results of this study indicate that restaurant tax affect regional original with a significance value of 0.002 < 0.05. And there is a very strong relationship between restauranttaxon local revenue with a correlation coefficient of 0.987. The value of the determination coefficient is 0.973, meaning that all independent variables can affect local revenue by 97.3% and the remaining 2.7% is influenced by other factors. Keywords:restauranttax, region income.