Pengaruh Pajak Restoran Terhadap Penerimaan Pad Pada Pemerintahan Daerah Kabupaten Rokan Hulu

Abstract

This study aims to determine whether the effect on the restaurant tax revenues in localgovernment districts PAD rokan upstream . This type of research is descriptive research is one way tostudy with a portrait and interpret an object to the fact that there is no exaggeration . the type of data isquantitative data and data sources is Data Secondary.From the calculation above , it can be concluded that there is a negative relationship or in astatistical technique is said to have a relationship that is nil , when the rise of the variables that sometimesaccompanied the fall of the value of other variables , and sometimes followed by a rise in the value ofother variables . by the following equation Y = -0.26 + 4.1 X. From the above calculations can be in theknow t counted 0.33 and t table by 3.18 . because thitung smaller than ttable it can be concluded nosignificant difference between the restaurant tax to revenue ( PAD )