ANALISIS KONTRIBUSI PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN TAPANULI SELATAN (Studi pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Kabupaten Tapanuli Selatan pada tahun 2017-2019)”

Abstract

Abstract

The purpose of this study is to find out how the contribution of hotel and restaurant taxes to local revenue in South Tapanuli Regency (Studies at the Regional Financial and Asset Management Revenue Service in South Tapanuli Regency in 2017-2019)". namely explaining the effect of hotel tax variables (X1), restaurant tax variables (X2) and local revenue in South Tapanuli Regency. This research was carried out from the beginning of May 2020 to August 2020. This research was carried out at the Department of Revenue, Financial Management and Regional Assets, South Tapanuli Regency.Population is defined as a generalization area consisting of objects/subjects that have certain quantities and characteristics determined by the researcher to be studied and then drawn conclusions. The population of this study is all hotels and restaurants (62 restaurants/warung, 1 hotel, and 2 inns) located in South Tapanuli Regency. just anxious, then if the subject is less than 100 people, it is better to take all so that the research is a population. Furthermore, if the object is larger, it can be taken between 10-15% or 20-25% or more.The sample is an example of the population taken, which is part of the entire population that is the object of research. Determination of the sample in this study using the "Purposive Sample" technique, which is done by taking the subject not based on strata, random, or regional but based on certain goals. Researchers took a sample of (62 restaurants/food stalls, 1 hotel, and 2 inns) located in South Tapanuli Regency.Keywords: Hotel, Restaurant Tax and Local Revenue