Artikel Ilmiah : C1A012037 a.n. LINA PUSPASARI
| NIM | C1A012037 |
|---|---|
| Namamhs | LINA PUSPASARI |
| Judul Artikel | Variabel-Variabel Yang Memengaruhi Penerimaan Pajak Hotel dan Pajak Restoran Di Wilayah Barlingmascakeb (Periode 2005-2014) |
| Abstrak (Bhs. Indonesia) | Penelitian ini dilakukan untuk mengetahui variabel-variabel yang berpengaruh terhadap penerimaan pajak hotel dan pajak restoran di wilayah Barlingmascakeb pada tahun 2005-2014,variabel-variabel tersebut meliputi variabel jumlah hotel, jumlah restoran, jumlah wisatawan, PDRB perkapita serta tingkat inflasi. Metode penelitian yang digunakan adalah dengan metode analisis regresi Ordinary Least Square (OLS) terhadap model dengan kombinasi time series dan cross sectioan, atau disebut juga dengan data panel (pooled data) menggunakan metode fixed effect dan uji statistik. Berdasarkan hasil perhitungan uji F baik pajak hotel maupun pajak restoran menunjukkan bahwa F hitun lebih besar daripada F tabel. Dari hasil uji F pajak hotel tersebut, maka variabel jumlah hotel, jumlah restoran, jumlah wisatawan baik wisatawan domestik maupun wisatawan asing, PDRB perkapita, tingkat inflasi secara bersama-sama berpengaruh terhadap penerimaan pajak hotel dan pajak restoran di wilayah Barlingmascakeb. Sedangkan berdasarkan uji t pajak hotel dapat diketahui bahwa jumlah hotel, jumlah wisatawan domestik dan asing, PDRB perkapita yang memiliki pengaruh signifikan secara parsial terhadap penerimaan pajak hotel di wilayah Barlingmascakeb. Dan uji t pajak restoran dapat diketahui bahwa hanya jumlah restoran dan PDRB perkapita yang memiliki pengaruh signifikan secara parsial terhadap penerimaan pajak restoran di wilayah Barlingmascakeb. Berdasarkan uji variabel yang paling berpengaruh diperoleh nilai koefisien regresi variabel bebas terhadap penerimaan pajak hotel dan pajak restoran lainnya. Variabel yang paling berpengaruh adalah PDRB perkapita. |
| Abtrak (Bhs. Inggris) | This research, entitled "Analysis of Influential Variables Effect on Hotels Tax Revenue and Restaurants in Barlingmascakeb 2005-2014 period”. The purpose of this research was to determine the variables that affect hotel tax revenues and restaurant tax in Barlingmascakeb, which includes a variable number of hotels, the number of restaurants, tourist numbers, per capita GRDP and the level of inflation. The method used is the method of regression analysis Ordinary Least Square (OLS) for the model with a combination of time series and cross section, also called panel data (pooled data) using the fixed effect and statistical tests. Based on F test result, both variables (hotel tax revenue and restaurant tax) shows that F statistic are higher than F table. From this F test result of tax hotels, the number of hotels, number of restaurants, number of domestic and international tourists, per capita GRDP, inflation rate are simultaneously significant on hotels tax revenue in and restaurant tax in Barlingmascakeb. Meanwhile, based on the t test result of hotel tax, shows that number of hotels, number of domestic and international tourists, per capita GRDP have a partially significant effect on hotel tax revenue in Barlingmascakeb. And t test result of restaurant tax shows that only number of restaurants and per capita GRDP which have partially significant effect on restaurant tax revenue in Barlingmascakeb. Based on the test the most influential variable regression coefficient values obtained the greatest per capita GRDP between the value of the independent variable regression coefficient hotel tax and other restaurant tax. All of the above, it can be concluded that the number of hotels, the number of restaurants, the number of domestic and foreign tourists, per capita GRDP and inflation together have a positive and significant impact on tax revenues hotel and restaurant tax in Barlingmascakeb, while partial number of hotels, the number of domestic and foreign tourists, per capita GRDP significant effect on tax revenue the hotel, but significant inflation and partially, the number of restaurants, per capita GRDP significantly influence the restaurant tax revenue, but the number of domestic and foreign tourists, and significant inflation. The most influential variable is per capita GRDP. Implications that can be derived from this research is an increasing number of hotels should also be equated with increased services and facilities, thus increasing the number of hotel visitors and hotel parties benefit as well as at local governments also get revenue from the hotel tax. Businessman need to pay attention to the local society interest, so the food menus are suitable with the society’s purchasing power. |
| Kata kunci | Penerimaan pajak hotel, penerimaan pajak restoran, jumlah hotel, jumlah restoran, jumlah wisatawan, PDRB perkapita, tingkat inflasi |
| Pembimbing 1 | Drs. Dedi Supriadi, M.S |
| Pembimbing 2 | Drs. Sukiman, M.P |
| Pembimbing 3 | Dra. Dijan Rahajuni, M.Si |
| Tahun | 2017 |
| Jumlah Halaman | 9 |
| Tgl. Entri | 2016-11-07 17:43:52.854793 |