Analysis of hotel tax contribution in increasing regional tax in Deli Serdang region

Claristy, Pricially (2021) Analysis of hotel tax contribution in increasing regional tax in Deli Serdang region. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Kawasan Deli Serdang terkenal dengan tempat wisatanya, untuk mendongkrak permintaan wisatawan untuk berkunjung ke Deli Serdang, pemerintah daerah perlu mengambil tindakan dengan pendanaan yang bersumber dari Anggaran Pendapatan Belanja Daerah. Target pajak retribusi bisa sama untuk tahun ini dan juga naik ke tahun berikutnya, biasanya akan menaikkan target tersebut sesuai dengan kondisi ekonomi di daerah tersebut. Pajak hotel memberikan kontribusi terhadap jumlah pendapatan asli daerah selama periode tertentu. Teori yang digunakan dalam penelitian ini adalah teori tentang pajak hotel dan kontribusinya terhadap pajak daerah. Kerangka penelitian ini untuk mengetahui hubungan antara pajak hotel dan pajak daerah. Metode yang digunakan penulis dalam penelitian ini adalah penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder. Penelitian ini menggunakan regresi linier sederhana, uji hipotesis dan koefisien determinasi untuk mengetahui hubungan pajak hotel dengan pajak daerah. Berdasarkan hasil penelitian, regresi linier sederhana menunjukkan persamaan Pajak Daerah = 18.566 + 0.300 Pajak Hotel. Artinya variabel pajak hotel memiliki hubungan langsung dengan pajak daerah, maka jika terjadi kenaikan pajak hotel maka pajak daerah juga akan naik. Kesimpulan dalam penelitian ini adalah pajak hotel berpengaruh terhadap pajak daerah di Kabupaten Deli Serdang terlihat dari nilai thitung> ttabel dengan nilai 4,431> 2,00172 dan nilai signifikan <0,05 yaitu dengan nilai 0,000 <0,05. Uji koefisien determinasi menunjukkan bahwa 25,3% variabel pajak daerah dapat dijelaskan oleh pajak hotel sedangkan sisanya sebesar 74,7% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini. / Deli Serdang region is famous with tourist place, to boost the tourist demand to visit Deli Serdang, the regional government need to take an action by funding which it comes from the Regional Income Spending Budget. The target fee tax can be same towards the year and increase towards the next year, normally it will increase the target based on the condition of economy side in that region. Hotel tax gives the contributions towards the amount of local own source revenue during certain period. This research uses the theories about hotel tax and its contribution to regional tax. The framework of this research is to find out the relationship between hotel tax and regional tax. The methods used by the writer in this research is quantitative research. Data used in this research is secondary data. This research uses simple linear regression, hypothesis test and coefficient determination to know the relationship between hotel tax and regional tax. Based on research result, the simple linear regression showed equation of Regional Tax = 18.566 + 0.300 Hotel Tax. It means that variable hotel tax has a straight relationship to regional tax, that if there is an increase on hotel tax, the regional tax will also increase. The conclusion on this research is the hotel tax has influence on regional tax in Deli Serdang Region which can be seen from the value of tcount>ttable with the value of 4,431 > 2,00172 and significant value < 0.05 that is with the value of 0.000 < 0.05. The coefficient of determination test showed that 25,3% of the variable of regional tax can be explained by hotel tax while the rest of 74,7% of regional tax can be explained by other variable which are not examined in this research.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Claristy, PriciallyNIM03012170082claristypricially@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHantono, HantonoNIDN0127087802hantono_78@yahoo.com
Uncontrolled Keywords: hotel tax; regional tax
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 18970 not found.
Date Deposited: 16 Aug 2021 08:41
Last Modified: 12 Jan 2022 09:23
URI: http://repository.uph.edu/id/eprint/41537

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