Peranan pajak hotel dan restoran dalam otonomi daerah dan faktor-faktor yang mempengaruhinya :: STudi kasus di Kabupaten Nias

ZEGA, Fowuazisokhi, Dr. Soeratno, MEc

2001 | Tesis | Magister Ekonomika Pembangunan

Tujuan penelitian ini adalah : (1). untuk menganalisis peranan PHR ter,,adap pajak daerah, PAD dan total penerimaan daerah Kabupaten Nias; (2). untuk menganalisis pengaruh PDRB per kapita, jumlah wisatawan, jumlah kamar hotel dan penerapan sistim MAPATDA terhadap penerimaan Pajak Hotel dan Restoran Kabupaten Nias. Data yang digunakan adalah data runtun waktu (time series) dari tahun anggaran 198311 984 sampai dengan 1999/2000. Data tersebut selanjutnya dianalisis dengan menggunakan analisis trend(trend analysis) untuk mencapai tujuan penelitian yang pertama, dan analisis regresi linier berganda (multiple linier regression) untuk mencapai tujuan penelitian yang kedua ; keduanya diestimasi dengan menggunakan metode OLS( ordinary least square). Dalam menganalisis tentang model penelitian di\akukan uji statistik berupa uji t, uji-F, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa : (1). peranan PHR terhadap penerimaan pajak daerah dan PAD selama periode penelitian cenderung meningkat, sedangkan peranannya terhadap total penerimaan daerah cenderung menurun ; (2). secara individual PDRB per kapita, jumlah kamar hotel dan pemberlakuan sistim MAPATDA berpengaruh positif dan signifikan terhadap penerimaan PHR, sedangkan jumlah wisatawan yang berkunjung mempunyai pengaruh yang signifikan tetapi dengan arah yang berlawanan atau negatif ; (3). secara bersama-sama PDRB per kapita, jumlah wisatawan, jumlah kamar hotel dan pemberlakuan sistim MAPATDA mempunyai pengaruh positif dan signifikan terhadap penerimaan Pajak Hotel dan Restoran di Kabupaten Nias selama periode penelitian ; (4).sebesar 94,28 persen total variasi variabel bebas mampu menjelaskan variasi Pajak Hotel dan Restoran di Kabupaten Nias selama periode penelitian, sedangkan 5,72 persen lainnya dijelaskan oleh variasi variabel bebas lain di luar model

The attempt of this research were : (1). to analyze the role of the Hotel and Restaurant Tax on local government tax, Local Government Genuine Receipt and Total of Local Government Receipt. (2).to analyze the influence of the Gross Regional Domestic Product (GRDP) per capita, the number of tourist, the number of Hotel Room and the application of System and Procedure MAPATDA on the receipt of Hotel and Restaurant Tax in Nias Regency. The data used in this research are time series data from 198311 994 to 1999/2000. Then the data was analyzed by trend analysis, this analysis was achieving the first attempt of this research, and the multiple linear regression analysis was used for achieving the second attempt ; both of this analysis was estimated by Ordinary Least Square (OLS) Method. To analyze of the research model in this research were used statistical test, that is : t-test, Ftest and test of determination coefficient. The result of this research indicate that : the role of Hotel and Restaurant Tax on Local Government Tax and Local Government Genuine Receipt during the period of the research tend to increase, while on Total of Local Government Receipt tend to decline ; individually, the Gross Regional Domestic Product (GRDP) per capita, the number of Hotel Room and application of System and Procedure of MAPATDA have significant and positive influence on the receipt of Hotel and Restaurant Tax , while the number of tourist visiting have significant and negative influence; in together, Gross Regional Domestic Product Per capita, the number of tourist, the number of hotel room and the application of System and Procedure of MAPATDA have significant and positive influence on the receipt of Hotel and Restaurant Tax in Nias Regency during the period of the research ; during the period of the research, 98.28 percent of total variation of independent variable could explain the variation of Hotel and Restaurant Tax in Nias Regency, and the other about 5.72 percent was explained by the variation of independent variable outside the model

Kata Kunci : Pajak Hotel dan restoran,Otonomi Daerah