ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI REALISASI JUMLAH PENERIMAAN PAJAK HOTEL ( Studi pada Dinas Pendapatan Daerah Kabupaten Tulungagung )

Abstract

Hotel tax is one source of local own‐source revenue (PAD). The Government is trying to increase their of hotel taxes income  in order to increase their  local own‐source revenue (PAD). The research aims to analyze the influence of the number of tourists, the rate of inflation, and gross regional domestic product (PDRB) to the hotel taxes income in Kabupaten Tulungagung for the period 2006‐2013.    The data used  are  secondary data  (time  series)  the  for  the period 2009‐2013  obtained  from  the Local Revenue Offices (DISPENDA) and the Central Bureau of Statistics (BPS) of Kabupaten Tulungagung. Among three  variables,  which  were  number  of  tourists,  the  rate  of  inflation  and  gross  regional  domestic  product (PDRB), the most dominant  influential variable to the Hotel Taxes Income  is gross regional domestic product (PDRB).  Based  on  this  result,  the  researcher  suggests  to  Government  of  Kabupaten  Tulungagung  must consider  gross  regional  domestic  product  (PDRB)  as  the  key  indicator  to  improve  Hotel  Taxes  Income  in Kabupaten Tulungagung.

Keywords:  Hotel  Tax,  Number  of  Tourists,  The  Rate  of  Inflation  and  Gross  Regional  Domestic Product (PDRB)