Pengaruh Penerimaan Pajak Restorant Terhadap Pendapatan Asli Daerah Di Kota Medan

Abstract

his study aims to test whether the restaurant tax has an effect on the original income of the city of Medan. The research method used in this research is associative research method with sample selection using purposive sampling with a sample of 10 samples. The type of data used in this study is quantitative data in the form of numbers from reports on the realization of restaurant tax revenues and local revenue. With primary and secondary data. Data processing was carried out using the Statistical Package for Social Science (SPSS) Vers program. 20 to process the data using the data analysis test method, simple linear analysis test and hypothesis test using T test, F test, and the coefficient of determination. The t-test is used to determine whether the Restaurant Tax has an individual (partial) effect on having a significant relationship or not on Regional Original Income. For the criteria, the t test is carried out at the level of = 0.05 with the t value for n = 5 – 2 = 3 is 1.869. For this reason, tcount = -2.353 and ttable = 1.869. The value of Adjusted R Square (R2) or the coefficient of determination is 0.538. This figure identifies that Local Original Income (dependent variable) can be explained by Restaurant Tax (independent variable) of 0.07%, while the remaining 0.07% is explained by other factors not examined in this study. So that it can be seen that the level of correlation is in the low category.