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Journal : Jurnal Ilmiah Edunomika (JIE)

ANALISIS PAJAK HIBURAN, PAJAK HOTEL, PAJAK RESTORAN, PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KOTA MALANG Ikung, Lasarus; Hama, Aloisius
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14427

Abstract

This research aims to determine the effect of entertainment tax, hotel tax, restaurant tax and advertising tax on local revenue n Malang City. The type of research used s quantitative research using secondary data obtained from the Malang City Central Statistics Agency and the Malang City Regional Financial Agency Performance Accountability Report. The sampling technique n this research s the Saturated Sample Technique using the entire population obtained. Hypothesis testing n this research uses a multiple linear regression model. The research results show that Entertainment Tax, Hotel Tax, and Advertisement Tax have an nfluence and contribute to Regional Original ncome n Malang City. Meanwhile, Restaurant Tax has no effect and does not contribute to Original Regional ncome n Malang City.