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

  • Muhammad Nanda Saputra Mahasiswa Program Studi Akuntansi FEKON UMRAH
  • Jack Febriand Adel Dosen Fakultas Ekonomi UMRAH
  • Fatahurrazak Fatahurrazak Dosen Fakultas Ekonomi UMRAH

Abstract

This research aims to determine the effect of the value of boat equipment and fishing gear on the income fishermen in Sei Enam Village, Bintan Timur District, Bintan Regency. The population of this research is all fishermen in Sei Enam Village, Bintan Timur District, Bintan Regency. The sampling method of this research is purposive sampling and obtained 34 samples that meet the criteria used in this study, the study used SPSS 25. The research period is in October and November 2019. The test results of the SPSS get that the value of boat equipment has a significant level of 0.000 < 0.05 while the calculated T value of 4.286 > table 1.99714. It can be concluded that H1 is accepted and H0 is rejected which means the value of boat equipment affects the income of fishermen. Then the fishing gear has a significance level of 0.159 > 0.05 in the count t value of 1.425 < table 1.99714. It can be concluded that H2 is not accepted and H 0 fails to be rejected which means the fishing gear does not affect the fishermen's income. While the value of boat equipment and fishing gear against the income of fishermen simultaneously obtained the results Fount of 12.907 whereas Ftable of 3,14 Fount > Ftable with the significance number 0.000 is smaller than 0.05 (0.000 < 0.05). The value of the Fount is greater than the F value of the table and its significance level which is smaller than 0.05 indicates that the research model with the value of boat equipment and the fishing gear together can affect the dependent variable of fishermen's income. The independent variable (the value of boat equipment and fishing gear) in this study was able to explain 26.2% of the dependent variable, namely the income of fishermen. While the remaining 73.8% is explained by other variables not discussed in this study.

Published
2020-04-28
Section
Akuntansi