PENGARUH PAJAK RESTORAN, PAJAK HOTEL, DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) PEMERINTAH KABUPATEN/KOTA DI SURABAYA, SIDOARJO, MALANG, DAN BATU TAHUN 2011-2020

Prasetyaningtyas, Veronika Anggun (2022) PENGARUH PAJAK RESTORAN, PAJAK HOTEL, DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) PEMERINTAH KABUPATEN/KOTA DI SURABAYA, SIDOARJO, MALANG, DAN BATU TAHUN 2011-2020. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to determine the effect of restaurant tax, hotel tax, and advertisement tax on the local government revenue of districts/cities in Surabaya, Sidoarjo, Malang, and Batu in 2011-2020. This type of research uses quantitative research. Data collection techniques were carried out by secondary methods. Data analysis was carried out using the PLS Model, namely the measurement model (outer model); discriminant convergent validity, reliability validity, test, multiple linear analysis, and structural model (Inner Model); Coefficient Determinant of (R2), Significance (t-value). The results indicated that partialy restaurant taxes, hotel taxes, billboard taxes significantly affected PAD. The conclusion that the three free variables in this study affected the PAD district / city governments of Surabaya, Sidoarjo, Malang, and Batu. Keywords : Restaurant Tax; Hotel Tax; Advertisement tax; Locally-generated revenue

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorRatnawati, DyahNIDNUNSPECIFIED
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: VERONIKA ANGGUN PRASETYANINGTYAS
Date Deposited: 31 May 2022 02:12
Last Modified: 04 Mar 2024 04:06
URI: http://repository.upnjatim.ac.id/id/eprint/6345

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