Dewi, Resti Octaviana (2020) The Influence of Hotel Tax, Restaurant Tax and Entertainment Tax on Regional Original Income with the Number of Tourists as Moderated Variables in the Goverment Batu Malang City, 2004-2018. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
The purpose of this research is to analyze and prove the effect of hotel tax, restaurant tax and entertainment tax on local revenue with the number of tourists as moderating. The sample in this study is the income report of Batu district for 15 years and the analysis in this study uses multiple regression analysis with the SPSS 25 program. Based on the results of testing the effect of hotel taxes and restaurant taxes on local revenue, it is proven to have a significant effect. the effect of restaurant tax on local revenue proven to have a significant effect and the effect of entertainment tax and the number of tourists on local revenue is not proven to have a significant effect. Meanwhile, the effect of the number of tourists moderating the relationship between hotel taxes and local revenue is not proven. The influence of the number of tourists moderates the relationship restaurant tax on local revenue is proven to be moderate and the influence of the number of tourists moderates the relationship between entertainment tax and local revenue is proven to be moderate.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | pajak hotel, pajak restoran, pajak hiburan, jumlah wisatwan, pendapatan asli daerah |
Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Manajemen |
Depositing User: | S.E ketut mahendranata D |
Date Deposited: | 13 Apr 2022 03:40 |
Last Modified: | 23 May 2022 08:32 |
URI: | http://repository.untag-sby.ac.id/id/eprint/15586 |
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