The Effect Of Hotel Tax Collection, Restaurant Tax And Entertainment Tax On The Original Regional Density In Medan City
DOI:
https://doi.org/10.54443/jaruda.v1i1.10Keywords:
Hotel Tax, Restaurant Tax, Entertainment Tax, Local Original IncomeAbstract
This study aims to examine the effect of hotel tax collection, restaurant tax and entertainment tax on the original regional density in Medan City. This study used time series data for 2016-2020 obtained from the Medan City Regional Tax and Levy Management Agency. The data analysis method used is the multiple linear regression method with the help of SPSS 25. The results of the study partially showed that the Hotel Tax had a positive and significant effect on Regional Original Income in Medan City, Restaurant Tax had a positive and significant effect on Regional Original Income in Medan City, and Entertainment Tax showed results of negative and insignificant effects on Regional Original Income in Medan City. Simultaneously, the simultaneous results of the variables hotel tax, restaurant tax, and entertainment tax have a positive and significant effect on the original regional income in Medan city.
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Laws and Regulations :
Law Number 32 of 2004 as a refinement of Law Number 1999 concerning Financial Balance between the central and regional governments .
Law Number 28 of 2009 concerning hotel tax.
Medan mayor regulation number 11 of 2020 concerning quarantine
Health In order to accelerate the handling of corona virus disease 2019 (COVID-19) in Medan City .
Law Number 33 of 2004 concerning Financial Balance between the central and regional levels
