Pengaruh Penerimaan Pajak Hotel terhadap Penerimaan Pajak Daerah Kota Bandung : Survei pada Dinas Pendapatan Kota Bandung

Adhinegara, Marini Surya (0751299) (2012) Pengaruh Penerimaan Pajak Hotel terhadap Penerimaan Pajak Daerah Kota Bandung : Survei pada Dinas Pendapatan Kota Bandung. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Hotel Tax is one component of Local Tax Revenue. The development in Bandung City has increased a lot especially in tourism and industrial sector. The development has an impact in hotel business sector. Those development has an impact in hotel business sector. The increasing number of tourists influence hotel business prospect. The increasing number of hotels make its entrepreneurs have an obligations to pay taxes. The purpose of this research is to examine The Influence of Hotel Tax towards Local Tax Revenue. This research uses causal hypothesis testing which data of hotel tax and local tax revenue obtained from DISPENDA, Bandung for the period of year 2006 to 2010. Data were analyzed using simple regression method. The conclusions of this research shows that Hotel Tax has a significance influence towards Local Tax Revenue.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Hotel Tax, Local Tax Revenue
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 09 Mar 2015 10:08
Last Modified: 09 Mar 2015 10:08
URI: http://repository.maranatha.edu/id/eprint/10867

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