Jurnal Riset Akuntansi dan Keuangan (Dec 2020)

Pengaruh Jumlah Hotel dan Restoran terhadap Penerimaan Pajaknya serta Dampaknya pada Pendapatan Asli Daerah di Sumatra Barat

  • Sigit Sanjaya,
  • Ronni Andri Wijaya

DOI
https://doi.org/10.17509/jrak.v8i3.26553
Journal volume & issue
Vol. 8, no. 3
pp. 559 – 568

Abstract

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This study aims to discover the effect of the number of hotels and restaurants on tax revenues and their impact on original local government revenue in West Sumatra. Research data using secondary data sources. The study population consisted of regencies and municipalities in West Sumatra. Determination of the sample using purposive sampling technique. Data were analyzed using multiple regression. The results showed 1) the number of hotels has a positive and significant effect on original local government revenue in West Sumatra 2) the number of restaurants has a positive and significant effect on original local government revenue in West Sumatra 3) hotel tax revenue has a positive and significant effect on original local government revenue in West Sumatra 4) restaurant tax revenue has a positive and significant effect on original local government revenue in West Sumatra 5) the number of hotels has a positive and significant effect on hotel tax revenue in West Sumatra 6) the number of restaurants has a positive and significant effect on restaurant tax revenue in West Sumatra. Abstrak. Penelitian ini bertujuan untuk menguji pengaruh jumlah hotel dan restoran terhadap penerimaan pajaknya serta dampaknya pada pendapatan asli daerah di Sumatra Barat. Data penelitian menggunakan sumber data sekunder. Populasi penelitian terdiri dari kota dan kabupaten di Sumatra Barat. Penarikan sampel menggunakan teknik purposive sampling. Data dianalisis menggunakan regresi berganda. Hasil penelitian menunjukkan 1) jumlah hotel berpengaruh positif dan signifikan terhadap pendapatan asli daerah di Sumatra Barat 2) jumlah restoran berpengaruh positif dan signifikan terhadap terhadap pendapatan asli daerah di Sumatra Barat 3) penerimaan pajak hotel berpengaruh positif dan signifikan terhadap pendapatan asli daerah di Sumatra Barat 4) penerimaan pajak restoran berpengaruh positif dan signifikan terhadap pendapatan asli daerah di Sumatra Barat 5) jumlah hotel berpengaruh positif dan signifikan terhadap penerimaan pajak hotel di Sumatra Barat 6) jumlah restoran berpengaruh positif dan signifikan terhadap terhadap penerimaan pajak restoran di Sumatra Barat.

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