PENGARUH PAJAK HOTEL, PAJAK REKLAME DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH PROVINSI DAERAH ISTIMEWA YOGYAKARTA TAHUN 2010-2017
Abstract
This study aims to determine the effect of hotel tax, advertisement tax and regional retribution on regional original income in the Special Province of Yogyakarta. The subjects in this study were 5 local government agencies in regencies / cities in D. I Yogyakarta. In this study a sample of 5 regional government agencies were selected using purposive sampling method. The analytical tool used is multiple regression analysis.
Based on the analysis that has been carried out, it is obtained the results that the hotel tax does not have an effect on the regional original revenue, advertisement tax does not affect the regional original income and regional retribution does not affect the regional original income.