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Kata Kunci : Pajak Hotel, Pajak Reklame, dan Pendapatan Asli Daerah
The aim of this research is to know how big of the hotel tax and the
advertisement tax on Local Own Revenue (PAD). Independent variables used in
this research was the hotel tax and the advertisement tax, and dependent variable
was Local Own Revenue (PAD).
This research is conducted by in office on was carried out in the to be
practice in the Dinas Pendapatan, Pengelolaan Keuangan dan Asset Daerah that
was located at Jamin Ginting Street No.17 Kabanjahe. The analyzing method that
is used is the inferensial statistic method with Double Regression Analysis, F test,
t test, and used SPSS ( statistic product and services solution).
The results of this research shown that coefficient of the hotel tax(b1) is
1.545 and coefficient of the advertisement tax(b2) is 7.223, it means that the hotel
tax and the advertisement tax have positively effect to Local Own Revenue
(PAD). The double regression of this research show the value of adjusted R2 is
0,518 it means that 51,8% dependent variable Local Own Revenue( PAD) is
explained by independent variables the hotel tax and the advertisement tax, and
48,2% was explained by another variables that is not mention in this research.
The “F test value” show that both of independent variables have significant
positive effect to dependent variable Local Own Revenue (PAD) and “t test
value” show that each of dependent variable has significant positive effect to
Local Own Revenue (PAD).
Key Words : The Hotel Tax, The Advertisement Tax, and Local Own
Revenue (PAD)