Analysis of the Influence of Restaurant Tax, Entertainment Tax, Hotel Tax on Regional Financial Performance in Tangerang City

Abstract

Regional Governments have relatively broad authority over all matters related to regional development. Regional concern is the freedom to manage their own financial matters. In this case local governments are also required to have the ability to generate their own income so that development in their respective regions can proceed according to plan. The purpose of this study is to empirically prove the effect of restaurant taxes on regional financial performance in the city of Tangerang for the 2012-2016 period. To prove empirically the effect of the entertainment tax on regional financial performance in the city of Tangerang for the 2012-2016 period. And to prove empirically the effect of hotel taxes on regional financial performance in the city of Tangerang for the 2012-2016 period. The basis for imposing hotel tax is the amount paid or should be paid to the hotel. The hotel tax rate is set at 10% (ten percent). The principal amount of hotel tax owed is calculated by multiplying the rate of 10% by the amount paid or that should be paid to the hotel. Hotel operators must add hotel tax to hotel service payments using a 10% tax rate. This research was conducted at the Tangerang City Regional Financial Management Service (DPKD) office which is located at Jalan Satria Sudirman No. 1 Tangerang. For the period 2012-2016. The population in this study is data on restaurant tax, entertainment tax and hotel tax in Tangerang City from 2012-2016. The sampling technique used is saturated sampling, which is a sampling technique when all members of the population are used as samples. And the data analysis technique used is descriptive statistical analysis, classic assumption test, hypothesis testing (F test, determination test, t test) and multiple linear regression analysis. Based on the results of data analysis and discussion, it is concluded that restaurant taxes have a significant positive effect on regional financial performance. Entertainment Tax receipts have no effect on Regional Financial Performance. Hotel Tax has no effect on Regional Financial Performance. As well as the receipt of Restaurant Tax, Entertainment Tax, and Hotel Tax simultaneously (simultaneously) have a significant effect on Local Government Financial Performance.