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ANALISIS EFEKTIVITAS PAJAK HOTEL TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN KEPULAUAN TANIMBAR (Studi Pada Dinas Pendapatan Daerah)

Author

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  • Fenanlampir, Krispina

Abstract

ABSTRAK Abstrak. Penelitian ini dilakukan dengan menggunakan Penelitian Kuantitatif, lokasi penelitian dilakukan pada Dinas pendapatan daerah Kabupaten Kepulaua Tanimbar. Teknik penggumpulan data yang di gunakan dalam penelitian ini adalah; observasi, wawancara serta menggunakan data sekunder yakni data realisasi pajak hotel dari tahun 2015-2019. Tujuan penelitian ini untuk menganalisis pengaruh efektifitas Pajak Hotel terhadap Penerimaan PAD (Pajak Hotel) di Kabupaten Kepulauan Tanimbar. Teknik analisis data yang digunakan dalam penelitian ini adalah; analisis dengan menggunakan perhitungan rasio efektifitas dan dianalisis menggunakan SPSS 24,0 IMB, dimana perhiungan regresi linier sederhana, dimana hasil penelitiannya adalah t hitung > t tabel (3,554<2,571) dengan nilai signifikan 0.000 > 0,38, hasil Hipotesa dalam peneltian ini dalah Ha Diterima dan Ho di tolak dengan model summary 8,89 dipengaruhi oleh variabel dalam penelitian ini sedangkan 11,1% di pengaruhi oleh variabel lain. Kesimpulan dari penelitian ini adalah Efektifitas pajak hotel berpengaruh positif terhadap Penerimaan PAD (Pajak Hotel) pada Dinas Pendapatan daerah Kabupaten Kepulauan Tanimbar. Kunci : Efektifitas Pajak Daerah, Penerimaan Pajak Daerah

Suggested Citation

  • Fenanlampir, Krispina, 2022. "ANALISIS EFEKTIVITAS PAJAK HOTEL TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN KEPULAUAN TANIMBAR (Studi Pada Dinas Pendapatan Daerah)," OSF Preprints 3s48g, Center for Open Science.
  • Handle: RePEc:osf:osfxxx:3s48g
    DOI: 10.31219/osf.io/3s48g
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