Analisis Efektivitas Dan Kontribusi Pajak Hotel Dan Pajak Reklame Terhadap Pendapatan Asli Daerah (pad) Di Kota Dumai

Burnandes, Yillzy (2019) Analisis Efektivitas Dan Kontribusi Pajak Hotel Dan Pajak Reklame Terhadap Pendapatan Asli Daerah (pad) Di Kota Dumai. Other thesis, Universitas Islam Riau.

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Abstract

Regional development could not regardless of the principle of the autonomy of the region. With the autonomous region demanded every area to explore the potential and capabilities in each of the regions. One of the sources of revenue areas in Dumai comes from tax sectors, namely tax hotel and tax Billboard. The purpose of this research is to know the effectiveness, contributions, and tax and hotel tax influence Advertising Revenue against the original area. This type of research is descriptive and quantitative analysis of the effectiveness of the method, analysis of contribution and analysis of multiple linear regression method of semi log, and data processing using EVIEWS program 9. The results showed that the average level of effectiveness of the year 2006-2017 hotel tax that is effective and the average rate of tax effectiveness of advertisement that is quite effective. The average level of tax contributions and tax Billboard hotel against the original Revenue Area that is very less. Research results with linear regression analysis showed that the effectiveness of tax tax contributions and hotel hotel has a significant influence against the original Revenue areas in Dumai years 2006- 2017. The next Billboard tax effectiveness do not affect significantly the original income areas in Dumai years 2006-2017 the tax contribution while the Billboard had a significant influence against the original Revenue (PAD) Region in Dumai year 2006-2017.

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