Analysis of hotel tax contribution in increasing local revenue at Deli Serdang, North Sumatra

Chuandri, Cristyn (2022) Analysis of hotel tax contribution in increasing local revenue at Deli Serdang, North Sumatra. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Indonesia is a region that adheres to a decentralized system in which the authority is delegated to the regional government to regulate its own way of administering and administering it. hotel tax is one of the opportunities that can help the government in efforts to increase local revenue. In this research, the independent variable (X) is hotel tax and the dependent variable (Y) is local revenue. The research method of this research is using the quantitative method with the data analysis is t-test, coefficient determination and simple linier regression. The result of data analysis, the correlation coefficient is 0.384 that shows the weak positive correlation between the two variables. The simple linier regression is Y = 20.176 + 0.219 X. the result of coefficient of determination is 0.148, which means that the contribution of hotel tax to local revenue is 14,8%, while the other 85,2% is effect by other factor. The T-test result show that the T- count value is 3.172, then 3.172 > 2.00172 at the significant value of 0.02 < 0.05. which mean that the Ho is rejected and Ha is accepted, so there is a significant influence of hotel tax towards local revenue at Deli Serdang, North Sumatra period 2016-2020. / Indonesia merupakan daerah yang menganut sistem desentralisasi yang kewenangannya dilimpahkan kepada pemerintah daerah untuk mengatur cara penyelenggaraan dan penyelenggaraannya sendiri. Pajak hotel merupakan salah satu peluang yang dapat membantu pemerintah dalam upaya meningkatkan pendapatan asli daerah. Dalam penelitian ini variabel bebas (X) adalah pajak hotel dan variabel terikat (Y) adalah pendapatan asli daerah. Metode penelitian dalam penelitian ini menggunakan metode kuantitatif dengan analisis data uji-t, koefisien determinasi dan regresi linier sederhana. Hasil analisis data diperoleh koefisien korelasi sebesar 0,384 yang menunjukkan korelasi positif yang lemah antara kedua variabel. Regresi linier sederhananya adalah Y = 20,176 + 0,219 X. Hasil koefisien determinasi adalah 0,148 yang berarti kontribusi pajak hotel terhadap pendapatan asli daerah adalah 14,8%, sedangkan 85,2% lainnya dipengaruhi oleh faktor lain. . Hasil uji-t menunjukkan bahwa nilai T-hitung adalah 3,172, kemudian 3,172 > 2,00172 pada nilai signifikansi 0,02 < 0,05. yang berarti Ho ditolak dan Ha diterima, sehingga ada pengaruh yang signifikan pajak hotel terhadap pendapatan asli daerah Deli Serdang Sumatera Utara periode 2016-2020.

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