Efektivitas dan Kontribusi Penerimaan Pajak Hotel terhadap Pendapatan Asli Daerah (Studi Kasus di Kantor Bapenda Kabupaten Brebes Periode Tahun 2019-2022)

Abstract

Due to the many businesses that have been created there, Brebes Regency has developed into an industrial area. The number of tourist attractions in Brebes Regency also shows that the area has promise in the tourism sector. The original income of Brebes Regency will certainly be affected by the transformation of the area into an industrial area and the presence of various tourist attractions. The purpose of this study is to determine the effect of the effectiveness and contribution of hotel tax revenue on the Local Original Revenue (PAD) of Brebes Regency. The data used are secondary data obtained from the Regional Original Revenue Agency of Brebes Regency (Bapenda) and the type of research is quantitative descriptive. The population of this study is the Brebes Regency PAD Revenue Realization Report. The sample of this study is the Brebes Regency Hotel Tax Realization Report for 2019-2022. Data analysis using SPSS with descriptive statistical test testing techniques, classical assumption test, multiple linear regression analysis test, t test, F test, determination coefficient test. The results of this study show that the effectiveness and contribution of hotel tax revenue have a simultaneous effect with a coefficient of determination of 26.9%. Partially, the effectiveness of hotel tax revenue has an effect but not significant on local original revenue, while the contribution of hotel tax revenue has an effect and significant on local original revenue.