PENGARUH PAJAK HOTEL, PAJAK HIBURAN, DAN RETRIBUSI PELAYANAN KEPELABUHANAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BINTAN PERIODE 2016-2018

Abstract

The study aims to determine the effect of hotel tax, entertainment tax, and port service levies on the district revenue Bintan period 2016-2018. The type of research is descriptive and the data obtained are secondary data in the from of time series data with with data collection techniques such as observation 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 0,005 < 0,05. 2) the entertainment tax has no effect on revenue for 0,321 > 0,05. 3) port service leveis has no effect on revenue for 0,887 > 0,05. 4) hotel tax, entertainment tax, and port service levies simultaneously effect on revenue for 0,009 < 0,05.