PENGARUH PAJAK HOTEL PAJAK RESTORAN DAN PAJAK REKLAME SERTA PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH KOTA KUPANG TAHUN 2013-2018

Abstract

His study aims to determine: the effect of hotel tax, restaurant tax and advertisement tax
and street lighting tax on local revenue in Kupang city in 2013-2018. In this study the
author uses quantitative data using secondary data, the data collection methods in this
study are documents and library methods. The analytical technique used in this study is
the classical assumption test and multiple linear regression. The results of this first study
indicate that hotel tax has a significant effect on local revenue with a t count of -1714,309
with a significance of 0.000 < 0.05, the second restaurant tax has a significant effect on
local revenue in Kupang with a t count of 27,299 with a significance of 0.23. <0.05, the
three advertisement taxes have a significant effect on local revenue in Kupang with t
count -1991,213 with a significance of 0.001 < 0.05, the four street lighting taxes have a
significant effect on local revenue in Kupang with t count 1501.454 with significance
0.000 < 0.05; Simultaneously hotel tax, restaurant tax, and advertisement tax and street
lighting tax have an effect on local revenue with F count 6148802 with a significance of
0.000 < 0.005. Based on the results of this study, partially and simultaneously hotel tax,
restaurant tax and advertisement tax and street lighting tax affect the local revenue of
Kupang city in 2013-2018 its revenue increases. Suggestions from the BPD to maintain
and try to increase hotel tax revenues, restaurant taxes, advertisement taxes and street
lighting taxes can optimize and pay attention to developments in the city of Kupang such
as street lighting.