Pengaruh Penghasilan Pajak Hotel dan Pajak Restoran terhadap Penerimaan Pajak di Daerah Sumenep

This study aimed to determine The Effect of Hotel Tax Income And Restaurant Tax On Tax Receiving In The Sumenep Region Registered At The Regional Financial And Assets Management Revenue Agency (BPPKAD). Sample were selected from BPPKAD during year period 2012 – 2020. This research used double liniear regression analysis. The result of this research showed that Restaurant Tax have a significant effect on Tax Receiving. And Hotel Tax have not a significant effect on Tax Receivin