ANALISIS PENERIMAAN PAJAK REKLAME, PAJAK HIBURAN, PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA PERIODE 2013-2015

FARIDOTUN NIKMAH, 13133100010 (2017) ANALISIS PENERIMAAN PAJAK REKLAME, PAJAK HIBURAN, PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA PERIODE 2013-2015. Prodi Akuntansi UPY.

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Abstract

The aims of his research are: 1st To know influence of advertisement tax toward local original income of Yogyakarta city; 2nd To know the influence of the entertainment tax toward the local original income of Yogyakarta city; 3rd To know the influence of the hotel tax toward the local original income of Yogyakarta city; 4th To know influence of restaurant tax toward the local original income of Yogyakarta city; 5th To know the influence both of advertisement tax, entertainment tax, hotel tax and restaurant tax toward the local original income of Yogyakarta city year 2013-2015. The population of this research is the monthly realization data of those tax above, which has grouped and separated into part of local tax, further, the subject of this research are 36. We used the documentation method to collect the data, Documentation used to collect data on the general description (profile, vision and mission) and reports Realization of Local Tax (local original income, realization of advertisement tax, entertainment tax, hotel tax and restaurant tax). The data analysis technique used is Multiple Regression Analysis include test t and test F processed using SPSS program . The partial result of this research is advertisement tax and hotel tax have not effect toward the local original income. But entertainment tax and restaurant tax have influential to the local original income. The result of this research simultaneously is advertisement tax, entertainment, hotel tax and restaurant tax influential to the local original income. The independent variable influence dependent variable as big as 57,9% while the rest 42,1% influented by another factor is not described on multiple regression.

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