PENGARUH PAJAK HOTEL, PAJAK RESTORAN DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG PADA DINAS PENDAPATAN DAERAH KOTA PALEMBANG PERIODE 2012-2014

EFFECT OF HOTEL TAX, RESTAURANT TAX AND ENTERTAIMENT TAX TO LOCALLY GENERATED REVENUE OF PALEMBANG CITY AT DEPARTEMENT OF LOCAL REVENUE PALEMBANG CITY PERIOD2012-2014 Nera Isninta Email: raaisn11@gmail.com Accounting DepartmentState Polytechnic ofSriwijaya This research purpose is to determine the effect or not effect of hotel tax, restaurant tax, and entertainment tax to local generated revenue of Palembang City. This research was conducted at the regional revenue office of palembang city. The method in this research is collecting data obtained from the documentaion (files) from the regional revenue office palembang city. Data analysis technique used to test the hypothesis is a linear regression analysis that includes the F-Test, T Test and coefficient of Determination. All data is processed using SPSS 21.0 program, using classic assumption test that includes normality test, multikolineritas test, heteroskedastisitas test, and autocorrelation test. F test results showing that tax hotel, restaurant and entertainment tax simultaneously affect the local generated revenue. The level of annova significance is 0,009 < 0.005. The results of the independent variable t test calculation shows hotels tax partially significant of 0.005 because smaller than 0.05 to the original local generated revenue of Palembang city. Restaurant taxes partially have no Keywords: hotel tax, restaurant tax, entertainment tax, Local Revenue significant effect of 0,843 which means greater than 0.05 to the local generated revenue of Palembang city. Entertainment tax is partially have no significant effect of 0,657 which means greater than 0.05 against the local generated revenue of Palembang City