Analisis Faktor0Faktor yang Mempengaruhi Penerimaan Pajak Hotel di Kabupaten Aceh Tengah

Abstract

Regional economic development, especially in municipal government, is the beginning of the implementation of development so that local government is expected to know more about its needs. By regional autonomy, the central government has made a policy on giving local government the authority to manage its own finance which is known as decentralization. The consequence is that each local government has to increase its PAD (Regional Generated Revenues) to finance its own affairs. The source of PAD comes from State and Local Taxes which includes Provincial Taxes and District/Municipal Taxes One of the municipal taxes is Hotel Tax Central Aceh Regency is known for its industrial, commercial, and Service towns. The rapid development of hotels is expected to be able to contribute to its regional development through PAD by hotel tax. Some factors such as the number of tourists, hotel occupancy rate inflation, and PDRB which is fluctuated each year should be heeded in optimizing its PAD. The research population was all data on Hotel Tax in Central Acch Regency in the period of 2010-2014. The samples were the available data on Hotel Tax in Central Aceh Regency in the period of 2010-2014. The data were analyzed by using multiple linear regression analysis with hotel tax revenue as dependent variable while independent variables were the number of tourists, hotel occupancy rate, inflation, and PDRB Secondary data in the period of 2010-2014 were obtained from EPS (Central Bureau of Statistics) of Central Aceh Regency. Regional Finance and Asset Management Agency of Central Aceh Regency, and Cultural and Tourism Agency of Central Aceh Regency. The result of the research showed that the number of tourists and hotel occupancy rate influenced Hotel Tax Revenue in Central Aceh Regency, while the variables of inflation and PDRB did not have any influence on Hotel Tax Revenue in Central Aceh Regency.