PENGARUH PAJAK HOTEL, PAJAK REKLAME DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA MALANG TAHUN 2105 - 2017

Abstract

ABSTRACT

The aims of this study were: 1) To examine the effect of hotel tax on local own-source revenue of Malang city. 2) To examine the effect of advertisement tax on local own-source revenue of Malang city. 3) To examine the effect of parking tax on local own-source revenue of Malang city. The object of research used in this study was local own-source revenue obtained from hotel taxes, advertisement taxes, and parking taxes during the period of 2015 – 2017.

According to the results of this study, it was known that hotel taxes had a significant impact on local own-source revenue. This could be indicated by the result of hotel tax significance 0,001 < 0,05. While the results of the advertisement tax and parking tax partially did not have a significant impact on local own-source revenue. This could be shown by the results of the advertisement tax significance and parking tax 0.809> 0.05 and 0.303 <0.05.

Keywords: Hotel Tax, Advertisement Tax, Parking Tax and Regional Original Income