PENGARUH KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN TERHADAP PENERIMAAN PAJAK DAERAH TAHUN 2017-2018  DI KABUPATEN OKU

Dosen Tetap Fakultas Ekonomi dan Bisnis Unbara
Dosen Tetap Fakultas Ekonomi dan Bisnis Unbara
Dosen Tetap Fakultas Ekonomi dan Bisnis Unbara

Keywords: Hotel and Restaurant Taxpayer Compliance, Local Tax Revenue

Abstract

This study aims to determine the effect of hotel and restaurant taxpayer compliance on
2017-2018 regional tax revenue in OKU Regency. The analytical tool used in this study is
multiple linear regression. The results obtained partially in this study indicate that hotel
taxpayer compliance has no significant effect on OKU Regency tax revenue in 2017-2018
with a tcount of -1,295 and restaurant taxpayer compliance also does not have a significant
effect on OKU Regency tax revenue in 2017 -2018 with a tcount of 0.482. Simultaneously,
hotel and restaurant taxpayer compliance has no significant effect on OKU Regency tax
revenue in 2017-2018 with a Fcount of 0.986. The coefficient of determination (R Square)
of 0.086 indicates that the contribution made by the variable compliance of hotel and
restaurant taxpayers to OKU Regency tax revenue in 2017-2018 is 8.6% while the
remaining 91.4% is influenced by other variables not included into this research model
such as advertisement tax, entertainment tax, street lighting tax, nonmetallic mineral and
rock tax, parking tax and ground water tax.