PENGARUH PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA PALEMBANG

ABSTRACT This research aims to oxamine the effect of Hotel Tax and Restaurant Tax in enchance the Real Regional Income. Population of this research is Office for Management of Regional Revenue, Finance and Assets in Palembang City. Sampling method uses simple random sampling. Data analys technique uses classic assumption test. The results of this research showed that Hotel Tax has an effect on Real Regional Income. Meanwhile, Restaurant Tax has no effect on Real Regional Income. Keywords: Hotel Tax, Restaurant Tax, Real Regional Income