ANALISIS KONTRIBUSI PAJAK HOTEL, PAJAK HIBURAN, DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA PADANG (TAHUN 2007-2013)

MUTIARA, SHABHATY (2015) ANALISIS KONTRIBUSI PAJAK HOTEL, PAJAK HIBURAN, DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA PADANG (TAHUN 2007-2013). Diploma thesis, Universitas Andalas.

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Abstract

This study aims to determine how the contribution of hotel tax, advertisement tax and entertainment tax on revenue (PAD) Padang (2007-2013). In this study there were three independent variables, namely the hotel tax, advertisement tax, and entertainment tax with one dependent variable is the original income. The method used by the writer is descriptive quantitative method. The results of this study indicate that during the years 2007-2013, Taxes contribute to revenue (PAD) Padang with a total contribution of over 7 years of 44.449%. For the amusement tax, giving a total contribution for 7 years at 5.05%, while the total contribution for the advertisement tax revenue amounted to 18.70% of Padang. To measure effectiveness, hotel tax revenues as effective for 5 years from 7 years of research. Entertainment tax, levy taxes evektiv for 4 of 7 years of research, advertisement tax levies and taxes are very effective at in the last 2 years of the study. Keywords: Contributions, Effectiveness, hotel tax, advertisement tax, entertainment tax, PAD

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