ANALISIS PENGARUH PAJAK HOTEL, PAJAK HIBURAN, DAN PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH KOTA PANGKALPINANG

Abstract

      The researcher set two steps in conducting this research; First step is to find out which Tax types has a comparative advantage over the Regional Revenue of the City of Pangkal Pinang. Furthermore, in the second part the researchers wanted to prove empirically the influence of Hotel Taxes, Entertainment Taxes and Road Lighting Taxes towards the Regional Revenues of the City of Pangkal Pinang. This study uses analysis of Location quotient (LQ) as a first step and using statistic instrument which is a Multiple Linear Regression as a second step. The study also conclude some hypothesis testing which will be proven by the t-test and F-test with a probability level of 5%. This study also presents a coefficient of determination (R2) and Multicollinearity Test.The result of Location Quotient Analysis (LQ) is shown and stated, Hotel Tax (LQ 1,26), Entertainment Tax (LQ 1,02) and Street Lighting Tax (LQ 1,00) have a comparative advantage compared to other regional taxes. The LQ result explaining if the value equals 1 nor greater than 1 has a comparative advantage. Therefore, Hotel Tax, Entertainment Tax and Street Lighting Tax are selected to be analyzed for their influence toward Regional Revenue of the City of Pangkal Pinang.The results of regression equation is Regional Revenue = -1851752 + 18,29088 Hotel Tax + 44,28701 Entertainment Tax + 2,316519 Street Lighting Tax. The results of simultaneous effect from those variables have a significant and positive influence towards Regional Revenue of the City of Pangkal Pinang with a probability level 0,023852. The results of partial hypothesis test (t-test) showed that Hotel Tax, Entertainment Tax and Street Lighting Tax have no influence toward Regional Revenue of the City of Pangkal Pinang. However, Hotel Tax, Entertainment Tax and Street Lighting Tax relatively have an ability to increase Regional Revenue of the City of Pangkal Pinang if we seen from positive value in the regression equation. The value of coefficient determination (R2) is 0,984035. That means that Hotel Tax, Entertainment Tax and Street Lighting Tax have an ability by 98,4035% to explain Regional Revenue of the City of Pangkal Pinang, while the remaining of 1,5965% are explained by other factors.