ANALISIS PENGARUH PENERIMAAN PAJAK HOTEL, PAJAK REKLAME DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH (PAD) (STUDI EMPIRIS PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2009-2016)

Tuti Priyanti(1*), Ayu Noviani Hanum(2), Ery Wibowo(3)


(1) Universitas Muhammadiyah Semarang
(2) Universitas Muhammadiyah Semarang
(3) Universitas Muhammadiyah Semarang
(*) Corresponding Author

Abstract


This research is entitled Analysis of Hotel Tax Influence, Advertisement Tax and Parking Tax on
Regional Original Income. The purpose of this study was to determine the effect of hotel tax, advertisement tax
and parking tax on local revenue in Central Java Province in 2009-2016.
The data used are Regional Original Revenue, Hotel Tax, Advertising Tax and Parking Tax for
Surakarta City, Semarang City, Pati Regency, Klaten Regency and Banyumas Regency in 2009-2016 to
examine the effect of hotel tax, advertisement tax and parking tax on local revenue. The analysis technique
used is Multiple Regression Analysis.
The results showed that Hotel Tax has a partial effect on Regional Original Income with a significant
value of 0.009, Advertisement Tax has no partial effect on Regional Original Income with a significant value
of 0.349 and parking tax does not have a partial effect on Regional Original Income with a significant value
of 0.456. While the hotel tax, advertisement tax and parking tax simultaneously affect local revenue.

Keywords


Hotel Tax, Advertisement Tax, Parking Tax, and Regional Original Income

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DOI: https://doi.org/10.26714/mki.7.2.2017.36-47

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MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang 
ISSN 2087-2836 (print) | ISSN 2580-9482 (online)
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Published by Program Studi Akuntansi Universitas Muhammadiyah Semarang
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