PENGARUH JUMLAH WISATAWAN, JUMLAH HOTEL DAN JUMLAH KAMAR HOTEL TERHADAP PENERIMAAN PAJAK HOTEL (STUDI KASUS DI KOTA BUKITTINGGI)

SAIFUL, HAQ (2015) PENGARUH JUMLAH WISATAWAN, JUMLAH HOTEL DAN JUMLAH KAMAR HOTEL TERHADAP PENERIMAAN PAJAK HOTEL (STUDI KASUS DI KOTA BUKITTINGGI). Diploma thesis, UNIVERSITAS ANDALAS.

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Abstract

This study aims to determine how the impact of the number of tourists, the number of hotels, and the number of hotel rooms for hotel income tax. The study was conducted in Bukittinggi City with 2002 to 2012 data. The used data are secondary data obtained from agencies and government institution. Research results show that the number of tourists, the number of hotels and the number of hotel rooms, a positive and significant effect for tax revenue hotels in Bukittinggi City. The number of tourists, the number of hotels and the number of hotel rooms has the ability to explain the hotel tax revenue amounted to 91.4%. Key Word : Hotel’s Tax, Tourist, Hotel

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