Kontribusi Pajak Reklame dan Pajak Perhotelan terhadap Pendapatan Asli Daerah Kabupaten Kutai Barat

Abstract

This study aimed to determine the contribution of advertisement tax and hospitality tax on revenue West Kutai. As this study were analyzed using multiple linear regression analysis models were performed with SPSS version 11.5 software with data retrieval based on secondary data advertisement tax, hotel tax and local revenues from the Department of Revenue West Kutai District 2003 to 2011.Based on the model of multiple linear regression analysis showed that the independent variable (advertisement tax and motel tax) together give a significant effect on revenue as it shows that the probability of the F-statistic value is smaller than the significance level used (0.032 0.05). Furthermore hospitality tax also has a significant influence but not on revenue because it shows that the probability value of t-statistic greater than the significance level used is (0.867>0.05)