Pengaruh Pajak Restoran Dan Pajak Hotel Terhadap Pendapatan Asli Daerah Di Badan Pendapatan Daerah Kota Pekanbaru

Afrizal, Afrizal (2021) Pengaruh Pajak Restoran Dan Pajak Hotel Terhadap Pendapatan Asli Daerah Di Badan Pendapatan Daerah Kota Pekanbaru. Masters thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of restaurant tax and hotel tax on local revenue in the Pekanbaru City Regional Revenue Agency. Tax is the obligation of the people to the state which is a form of community contribution to building the homeland and state. In the collection and imposition of taxes is coercive but not arbitrary because there are rules imposed by the government. Taxes are not only found in Indonesia, almost all countries implement a tax system. Tax is one of the revenues received by the state which is used for all government activities and has the aim of prospering its people. Theoretically, Regional Original Revenue (ROR) is a real contribution given by the local community to support the autonomous status given to the region, as a sign of support in the form of large ROR acquisitions that are important for a regional government to have more flexibility in carrying out daily government and development in the area. The type of research conducted in this research is causal associative research with quantitative techniques. The preparation of this thesis uses data analysis techniques and hypothesis testing and is processed using Eviews 10. The samples used in this study are the Report of Target and Realization of ROR and Report of Target and Realization of Regional Taxes of Pekanbaru City Regional Revenue Agency for 2015-2020. The results of the study partially show that the restaurant tax has a positive effect on the Pekanbaru City's Original Revenue in 2015-2020 while the hotel tax has no effect on the Pekanbaru City's Original Revenue in 2015-2020, but simultaneously restaurant tax and hotel tax together have an effect on Revenue Original Pekanbaru City Region 2015-2020.

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