SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Vol 1 No 2 (2019): Volume 1 No 2 2019

PENGARUH EFISIENSI DAN EFEKTIVITAS PAJAK HOTEL TERHADAPPENDAPATAN ASLI DAERAH KOTA BATAM

Jaya, Fernando Berrima (Unknown)
Nopiana, Puspita Rama (Unknown)

Article Info

Publish Date
09 Jul 2019

Abstract

This research aims to determine the effect of efficiency and the effectiveness of hotel tax on the original revenue of Batam city in 2012-2017. The population in this research uses the sampling census method in the form of reports on the original revenue of Batam city for 5 years with 60 months of data. The test result shows that the efficiency of the hotel tax has a positive and partially significant effect on the local revenue. Meanwhile, the test result on the effectiveness of hotel tax has a positive and partially significant effect on the local revenue. Simultaneously, the efficiency and the effectiveness of hotel tax have a positive and significant influence on the local revenue.

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Journal Info
SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Website

Abbrev

scientia_journal

Publisher

Universitas Putera Batam

Subject

Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

Description

SCIENTIA JOURNAL Merupakan Jurnal Mahasiswa Universitas Putera Batam Fakultas Ilmu Sosial dan Humaniora. Jurnal ini untuk mewadahi makalah hasil penelitian mahasiswa Pada Bidang Ilmu Manajemen, Akuntansi, Ilmu Hukum, Administrasi Negara, Ilmu Komunikasi dan Sastra. Diharapkan dengan adanya SCIENTIA ...