Pengaruh Pengenaan Pajak Hotel terhadap Penerimaan Pajak Daerah Kota Bandung: Studi Kasus pada Dinas Pendapatan Daerah Kota Bandung

Emanuella, Marina (0651093) (2010) Pengaruh Pengenaan Pajak Hotel terhadap Penerimaan Pajak Daerah Kota Bandung: Studi Kasus pada Dinas Pendapatan Daerah Kota Bandung. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Tax is one source of revenue for the state treasury to finance the expenses of running state government, including to finance national development. Taxes consist of the Central Tax and Local Taxes. Central tax is the tax collection authority in the hands of central government and the results used to finance government expenditure and development center, while the Local Taxes are the local tax contribution required by the individual person / entity to a region without direct compensation balance, which may be imposed based on legislation in force, which is used to finance the implementation of regional and local development. With regard to this, so in this study, the author tries to identify the effects of the imposition of income tax Hotel Taxes in the city of Bandung with Hotels Taxes as independent variable and Local Taxes as a dependent variable. To determine the influence or not, the authors tested using regression methods, determination, correlation, and compare the count with a t table. The research has been done shows that H0 is rejected and H1 accepted means Taxes hotel has a significant impact on local tax revenues and the relationship between them is strong enough. The conclusion of this research is that the higher hotel tax revenue is local tax revenues even higher.

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: 22 Apr 2015 10:50
Last Modified: 22 Apr 2015 10:50
URI: http://repository.maranatha.edu/id/eprint/11961

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