Pengaruh Penerimaan Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Penerangan Jalan, dan Pajak Bumi dan Bangunan terhadap Pendapatan Asli Daerah pada Kabupaten/Kota di Provinsi Sumatera Utara Tahun 2018-2020

Abstract

The research aims to the effect of hotel tax, restaurant tax, entertainment tax, road information tax and earth and building tax on real regional income of regency/city in province North Sumatera 2018 – 2020. This research is a type of causal associative research. This study uses secondary data and this research method uses descriptive statistical analysis, classical assumption test, regression test and hypothesis testing. With a sample of 26 regency/city in 2018-2020 in province North Sumatera. The data was obtained through the website of the Directorate General of Fiscal Balance (DJPK). The results of this study indicate that hotel taxes, restaurant taxes, roadway lighting taxes have a positive and significant effect on real regional income, while entertainment taxes and land and building taxes have no effect on real regional income. Simultaneously, hotel tax, restaurant tax, entertainment tax, roadway lighting tax, and land and building tax have a positive and significant effect on real regional income of the regency/city revenue in North Sumatra Province.