PENGARUH PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN DAN JUMLAH WISATAWAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BINTAN TAHUN 2015-2018

  • Mia Darna Yanti Mahasiswa Program Studi Akuntansi FEKON UMRAH
  • Tumpal Manik Dosen Fakultas Ekonomi UMRAH
  • Hadli Lidya Rikayana Dosen Fakultas Ekonomi UMRAH

Abstract

The purpose of this study to examine the influence of the hotel tax, restaurant tax, entertainment tax, and the number of tourists to the regional revenue in Bintan District in 2015-2018
This type of research is descriptive, the type of data acquired is secondary data in the form of time series data with data collection techniques such as observation techniques and literature. Methods of data analysis used in this study is the classical assumption and hypothesis testing.
The results of this study indicate that (1) the hotel tax effect on revenue for tcount 2.240 > ttable 2.01669 and a significance value of 0.030 > 0.05. (2) the restaurant tax has no effect on revenue because of tcount 0.090 < ttable 2.01669 and the significance value 0.929 < 0.05. (3) The entertainment tax has no effect on revenue for tcount -1.833 < ttable 2.01669 and a significance value of 0.074 > 0.05. (4) The number of tourists impact on revenue for tcount 2,043 < ttable 2.01669 and a significance value of 0.047 > 0.05. (5) hotel tax, restaurant tax, entertainment tax and the simultaneous effect on revenue for 6.074 Fcount > Ftable of 2.82 and 0.001 significance value < 0.05.

Author Biography

Mia Darna Yanti, Mahasiswa Program Studi Akuntansi FEKON UMRAH

  

Published
2020-04-28
Section
Akuntansi