PENGARUH JUMLAH KUNJUNGAN WISATAWAN TERHADAP PENDAPATAN ASLI DAERAH MELALUI PAJAK HOTEL SEBAGAI VARIABEL INTERVENING

Abstract

Regional original revenue according to Law of the Republic of Indonesia Number 28 of 2009 concerning Regional Taxes and Regional Retributions is revenue obtained by regions which is collected based on regional regulations in accordance with statutory regulations. The original regional income comes from local taxes, regional levies, the results of separated regional wealth management, and other legal local revenue. The purpose of this study was to determine the effect of the number of tourist visits on local revenue through hotel taxes as an intervening variable (a case study of the Bintan Regency Regional Revenue Service). The independent variable used is tourist visits. The dependent variable is local revenue. The intervening variable is hotel tax. The sampling method in this study is to use a saturated sample where all members of the population are used as a sample which is described in the monthly data from January 2015 to December 2019 for 60 months. The type of data used is secondary data obtained from financial reports at the Bintan Central Bureau of Statistics and the Regional Tax and Retribution Management Agency of Bintan Regency. This data was analyzed using multiple linear regression analysis model and intervening regression analysis. The results of this study indicate that tourist visits have an effect on local revenue. Hotel taxes affect local revenue. Tourist visits affect hotel taxes. Tourist visits have no effect on local revenue through hotel taxes as an intervening variable. And simultaneously all variables together affect the Original Regional Income.