Pengaruh Penerimaan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah Provinsi DKI Jakarta
DOI:
https://doi.org/10.35134/ekobistek.v10i2.109Keywords:
Restaurant tax; Hotel Tax; Regional Original IncomeAbstract
The purpose of this study was to determine how much influence restaurant tax revenue has on local revenue in
DKI Jakarta province.The data that the authors use in this study is data on restaurant tax revenue in the
municipality of East Jakarta and data on the original regional income of the province of DKI Jakarta for the
period 2011-2018.This research uses the method of observation and literature study with regression analysis,
correlation & determination.The results showed that the effect of restaurant tax revenue is quite strong and in
line with the r value of 0.970. From the test results the coefficient of determination produces an R Square value
of 0.941 or 94.1% and the regression equation Y= 14.706 + 0.636X. These results indicate that restaurant tax
has an influence on PAD in DKI Jakarta Province by 94.1% and the remaining 5.9% is influenced by other
factors that are not examined.
References
Ardhiansyah Mangesti, Achmad. 2014. Analisis Potensi Pajak
Hotel Danpajak Restoran Dan Kontribusinya
Terhadappendapatan Asli Daerah (PAD) (Studi Kasus Pada
Dinas Pendapatan Daerah Kota Batu Tahun 2011-2013). Jurnal
Administrasi Bisnis S1 Universitas Brawijaya, Vol 14 No. 1.
http://administrasibisnis.studentjournal.ub.ac.id/index.php/jab/art
icle/viewFile/564/766. (5 Mei 2021)
Dewi, Febriyani Ratna. (2014). Pengaruh Penerimaan Pajak
Hotel Dan Pajak Restoran Terhadap Pendapatan Asli Daerah
Provinsi Dki Jakarta (Studi Kasus pada Dinas Pelayanan Pajak
Provinsi DKI Jakarta). Universitas Pamulang, Jakarta. Url:
http://eprints.unpam.ac.id/584/ (5 Mei 2021)
Mariot, P Siahaan. (2016). Pajak Daerah Dan Retribusi Daerah
(Ke 4). Jakarta: PT. Rajagrafindo Persada.
Prayanti, Ni Luh Putu Ari, I Wayan Suwendra, Fridayana
Yudiaatmaja. (2014). Pengaruh Penerimaan Pajak Hotel, Pajak
Restoran Dan Retribusi Daerah Terhadap Pendapatan Asli
Daerah Kabupaten Badung Tahun 2010-2013. e-Journal Bisma
Universitas Pendidikan Ganesha, Volume 2 Tahun 2014.
https://www.e-jurnal.com/2014/11/pengaruh-penerimaan-pajakhotel-pajak.html (23 Mei 2021)
Pujiwidodo, D. (2016). Persepsi Sanksi Perpajakan terhadap
Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Online Insan
Akuntan, Vol.1 (No. 1),Hal 92-116. https://ejournalbinainsani.ac.id/index.php/JOIA/article/view/6. (20 Mei 2021)
Rahmiyatun, Fitri. Eka Dyah Setyaningsih, N. H. (2020).
Analisis Penerimaan Bea Balik Nama Kendaraan Bermotor
terhadap Penerimaan Pajak Daerah Provinsi DKI Jakarta.
Moneter Jurnal Akuntansi dan Keuangan Vol.7, No.1 Hal. 88-97.
https://ejournal.bsi.ac.id/ejurnal/index.php/moneter/article/view/
(20 Mei 2021)
Sabil. (2017). Peranan Penerimaan Pajak Daerah Terhadap
Pendapatan Asli Daerah Pada Cabang Pelayanan Dinas
Pendapatan Provinsi Wilayah Kabupaten Bogor. Moneter Jurnal
Akuntansi dan Keuangan Vol.4, No.1 Hal.64-
https://ejournal.bsi.ac.id/ejurnal/index.php/moneter/article/vie
w/1673. (21 Mei 2021)
Suleman, D. (2017). Kontribusi Pajak Restoran Terhadap
Pendapatan Asli Daerah Dispenda Kabupaten Bogor. Moneter
Jurnal Akuntansi Dan Keuangan, Vol.4 (No.12), Hal 139–144.
https://ejournal.bsi.ac.id/ejurnal/index.php/moneter/article/view/
(23 Mei 2021)
Suleman, D. (2018). Kontribusi Pajak Hotel Terhadap (PAD)
Dispenda Kabupaten Bogor. Moneter Jurnal Akuntansi Dan
Keuangan, Vol.5 (No.1), Hal 139–144.
https://ejournal.bsi.ac.id/ejurnal/index.php/moneter/article/view/
(23 Mei 2021)
Suleman, D. (2019). Peran Pajak Restoran Terhadap Penerimaan
Daerah Administrasi Jakarta Timur. Moneter Jurnal Akuntansi
Dan Keuangan, Vol.6 (No 1), Hal 7–12.
https://ejournal.bsi.ac.id/ejurnal/index.php/moneter/article/view/
(21 Mei 2021)
Downloads
Published
How to Cite
Issue
Section
License
