PENGARUH PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN, PAJAK REKLAME, DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH
Abstract
The purpose of this research is to analyze the influence of the hotel tax, restaurant tax, entertainment tax, advertisement tax, and local retribution on the Local Revenue. The method used in this research is descriptive method. Population in this study is all local goverment in Province D.I. Yogyakarta. The sampling technique in this research is done by with the existence of certain criterion applied. The sample in this study is the local goverment that has a report on revenue realization in from 2008-2015. From the purposive sampling method resulted 40 sample. The type of the data used in this study are secondary data. The analysis technique used in this research is multiple regression analysis. Based on the result of the analysis of this study indicates that hotel tax, restaurnt tax, entertainment tax, advertisement tax have an influence on local revenue. However that local retributions don’t have influence on local revenue.