Jurnal Ilmiah Universitas Batanghari Jambi
Vol 12, No 3 (2012): Oktober

FAKTOR –FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK PERHOTELAN DI KOTA JAMBI

Azizah Azizah (Unknown)

Article Info

Publish Date
18 Jan 2017

Abstract

The aim of the research is to find out the number of room occupants, average tariff per room, and deflator PDRB that become the factors determining tax revenue of hotels in Jambi City. The research was a descriptive study. The methods of obtaining the data were observation and library research. The data were secondary data of time series. They were analyzed by using regression analysis. The results reveal that the number of hotel visitors staying and using hotel facilities with average payment and tariff per room has a significant influence on hotel tax revenue. On the other hand, deflator PDRB dies not have a significant influence on hotel tax revenue in Jambi City.Keyword :  Revenue, Tax, Hotel

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Journal Info
Jurnal Ilmiah Universitas Batanghari Jambi
Website

Abbrev

ilmiah

Publisher

Universitas Batanghari Jambi

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Description

Jurnal Ilmiah Universitas Batanghari Jambi adalah peer-review jurnal akses terbuka yang bertujuan untuk berbagi dan diskusi mengenai isu dan hasil penelitian yang lagi hangat pada saat ini. Jurnal ini diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, ...