ANALISIS PENDAPATAN ASLI DAERAH (PAD) KABUPATEN JAYAPURA
| Main Author: | Payung Tappi, Verdi |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | ind |
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Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura
, 2021
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| Subjects: | |
| Online Access: |
https://ejurnal.stie-portnumbay.ac.id/index.php/jeb/article/view/66 https://ejurnal.stie-portnumbay.ac.id/index.php/jeb/article/view/66/60 |
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article-66 |
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| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">ANALISIS PENDAPATAN ASLI DAERAH (PAD) KABUPATEN JAYAPURA</title><title lang="id-ID">ANALISIS PENDAPATAN ASLI DAERAH (PAD) KABUPATEN JAYAPURA</title><creator>Payung Tappi, Verdi</creator><subject lang="id-ID">Pajak Hotel</subject><subject lang="id-ID">Pajak Restoran</subject><subject lang="id-ID">Pajak Daerah</subject><subject lang="id-ID">Pendapatan Asli Daerah</subject><subject lang="en-US">Hotel Tax</subject><subject lang="en-US">Restoran Tax</subject><subject lang="en-US">Regional Tax</subject><subject lang="en-US">Regional Original Income</subject><description lang="en-US">The research objectives are 1) to determine the direct and indirect effect of hotel tax on local revenue through local taxes in Jayapura Regency; 2) to determine the magnitude of the direct and indirect effect of restaurant tax on local revenue through local taxes in Jayapura Regency. . The method used is quantitative method. The results show that 1) the effect of local taxes (Y2) on local revenue (Y3) is 1.05 with a significance level of 0.102 or greater than 0.05 which means that it is not significant meaning that there is a relationship between local taxes and local revenue but not significant, this is in line with the hypothesis in this study; 2) the indirect effect of each variable, where the effect of hotel tax (X1) on regional income (Y3) through local taxes (Y1) is 3.77, meaning that if the amount of hotel tax revenue increases, local revenue (Y2) also increases. &nbsp;Meanwhile, the effect of restaurant tax (X2) on local revenue (Y2) through local tax (Y1) is 2.90, meaning that if the restaurant tax (X2) increases, local original income (Y2) also increases; 3) The total effect is the overall effect between direct and indirect effects on each exogenous variable, namely hotel tax (X1), restaurant tax (X2) through local tax (Y1) on local revenue (Y2), to see the effect the total of each exogenous variable to each local tax function (Y1) and local revenue (Y2).
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Keywords: Hotel Tax, Restoren Tax, Regional Tax and Regional Original Income</description><description lang="id-ID">Tujuan Penelitian yaitu 1) untuk mengetahui besarnya pengaruh langsung dan pengaruh tidak langsung pajak hotel terhadap pendapatan asli daerah melalui pajak daerah di Kabupaten Jayapura;2) untuk mengetahui besarnya pengaruh langsung dan pengaruh tidak langsung pajak restoran terhadap pendapatan asli daerah melalui pajak daerah di Kabupaten Jayapura. Metode yang digunakan yaitu metode kuantitatif. Hasil penelitian menunjukkan bahwa 1) pengaruh pajak daerah (Y2) terhadap pendapatan asli daerah (Y3) adalah 1,05 dengan tingkat signifikansi 0,102 atau lebih besar dari 0,05 yang berarti tidak signifikan artinya bahwa ada hubungan antara pajak&nbsp; daerah dengan pendapatan asli daerah tapi tidak signifikan, hal ini searah dengan hepotesis dalam penelitian ini; 2) pengaruh tidak langsung masing-masing variabel, dimana pengaruh pajak hotel (X1)&nbsp; terhadap pendapatan alsi daerah (Y3) melalui pajak daerah (Y1) sebesar 3,77 artinya apabila jumlah penerimaan pajak hotel naik maka pendapatan asli daerah (Y2) juga naik. Sedangkan pengaruh pajak restoran (X2) terhadap pendapatan asli daerah (Y2) melalui melalui pajak daerah (Y1) sebesar 2,90 artinya apabila pajak restoran (X2) naik maka pendapatan asli daerah (Y2) juga mengalami kenaikan; 3) Pengaruh total adalah pengaruh secara keseluruhan antara pengaruh langsung dan pengaruh tidak langsung pada masing-masing variabel eksogen yaitu pajak hotel (X1), pajak restoran (X2) melalui pajak daerah (Y1) terhadap pendapatan&nbsp; asli daerah (Y2), untuk melihat pengaruh total masing-masing variabel eksogen terhadap masing-masing fungsi pajak daerah (Y1) serta pendapatan asli daerah (Y2).
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Kata Kunci : Pajak Hotel, Pajak Restoren, Pajak Daerah dan Pendapatan Asli Daerah</description><publisher lang="id-ID">Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura</publisher><date>2021-07-31</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>File:application/pdf</type><identifier>https://ejurnal.stie-portnumbay.ac.id/index.php/jeb/article/view/66</identifier><identifier>10.55049/jeb.v12i1.66</identifier><source lang="en-US">Jurnal Ekonomi dan Bisnis; Vol. 12 No. 1 (2021): JEB Vol 12 Nomor 1 Juli 2021; 16-24</source><source lang="id-ID">Jurnal Ekonomi dan Bisnis; Vol 12 No 1 (2021): JEB Vol 12 Nomor 1 Juli 2021; 16-24</source><source>2746-1483</source><source>2086-4515</source><source>10.55049/jeb.v12i1</source><language>ind</language><relation>https://ejurnal.stie-portnumbay.ac.id/index.php/jeb/article/view/66/60</relation><relation>10.55049/jeb.v12i1.66.g60</relation><rights lang="id-ID">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-66</recordID></dc>
|
| language |
ind |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:Journal |
| author |
Payung Tappi, Verdi |
| title |
ANALISIS PENDAPATAN ASLI DAERAH (PAD) KABUPATEN JAYAPURA |
| publisher |
Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura |
| publishDate |
2021 |
| topic |
Pajak Hotel Pajak Restoran Pajak Daerah Pendapatan Asli Daerah Hotel Tax Restoran Tax Regional Tax Regional Original Income |
| url |
https://ejurnal.stie-portnumbay.ac.id/index.php/jeb/article/view/66 https://ejurnal.stie-portnumbay.ac.id/index.php/jeb/article/view/66/60 |
| contents |
The research objectives are 1) to determine the direct and indirect effect of hotel tax on local revenue through local taxes in Jayapura Regency; 2) to determine the magnitude of the direct and indirect effect of restaurant tax on local revenue through local taxes in Jayapura Regency. . The method used is quantitative method. The results show that 1) the effect of local taxes (Y2) on local revenue (Y3) is 1.05 with a significance level of 0.102 or greater than 0.05 which means that it is not significant meaning that there is a relationship between local taxes and local revenue but not significant, this is in line with the hypothesis in this study; 2) the indirect effect of each variable, where the effect of hotel tax (X1) on regional income (Y3) through local taxes (Y1) is 3.77, meaning that if the amount of hotel tax revenue increases, local revenue (Y2) also increases. Meanwhile, the effect of restaurant tax (X2) on local revenue (Y2) through local tax (Y1) is 2.90, meaning that if the restaurant tax (X2) increases, local original income (Y2) also increases; 3) The total effect is the overall effect between direct and indirect effects on each exogenous variable, namely hotel tax (X1), restaurant tax (X2) through local tax (Y1) on local revenue (Y2), to see the effect the total of each exogenous variable to each local tax function (Y1) and local revenue (Y2).
Keywords: Hotel Tax, Restoren Tax, Regional Tax and Regional Original Income Tujuan Penelitian yaitu 1) untuk mengetahui besarnya pengaruh langsung dan pengaruh tidak langsung pajak hotel terhadap pendapatan asli daerah melalui pajak daerah di Kabupaten Jayapura;2) untuk mengetahui besarnya pengaruh langsung dan pengaruh tidak langsung pajak restoran terhadap pendapatan asli daerah melalui pajak daerah di Kabupaten Jayapura. Metode yang digunakan yaitu metode kuantitatif. Hasil penelitian menunjukkan bahwa 1) pengaruh pajak daerah (Y2) terhadap pendapatan asli daerah (Y3) adalah 1,05 dengan tingkat signifikansi 0,102 atau lebih besar dari 0,05 yang berarti tidak signifikan artinya bahwa ada hubungan antara pajak daerah dengan pendapatan asli daerah tapi tidak signifikan, hal ini searah dengan hepotesis dalam penelitian ini; 2) pengaruh tidak langsung masing-masing variabel, dimana pengaruh pajak hotel (X1) terhadap pendapatan alsi daerah (Y3) melalui pajak daerah (Y1) sebesar 3,77 artinya apabila jumlah penerimaan pajak hotel naik maka pendapatan asli daerah (Y2) juga naik. Sedangkan pengaruh pajak restoran (X2) terhadap pendapatan asli daerah (Y2) melalui melalui pajak daerah (Y1) sebesar 2,90 artinya apabila pajak restoran (X2) naik maka pendapatan asli daerah (Y2) juga mengalami kenaikan; 3) Pengaruh total adalah pengaruh secara keseluruhan antara pengaruh langsung dan pengaruh tidak langsung pada masing-masing variabel eksogen yaitu pajak hotel (X1), pajak restoran (X2) melalui pajak daerah (Y1) terhadap pendapatan asli daerah (Y2), untuk melihat pengaruh total masing-masing variabel eksogen terhadap masing-masing fungsi pajak daerah (Y1) serta pendapatan asli daerah (Y2). Kata Kunci : Pajak Hotel, Pajak Restoren, Pajak Daerah dan Pendapatan Asli Daerah |
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Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura |
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Jurnal Ekonomi dan Bisnis |
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Manajemen - SUMBER DAYA MANUSIA Keuangan Keuangan daerah |
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KOTA JAYAPURA |
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PAPUA |
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