Pengaruh Pajak Daerah Terhadap Pendapatan Asli Daerah (Studi Kasus Pada Dinas Pendapatan Kota Batu Tahun 2010 - 2012)

A development of a region could be observed from financial development and independency of that particular region in running local government. One of the factors which support it is the availability of an adequate financial, such as Own-Source Revenue. Own-Source Revenue is obtained from several sources such as local tax. Local tax gives an approximately big contribution to Own-Source Revenue. This study aims at identifying the simultaneous influence of the local tax including Hotel Tax, Restaurant Tax, Entertainment Tax, Advertisement Tax, Street Lighting Tax, Parking Tax towards Own-Source Revenue. Moreover, this study is intended to find local tax which dominantly influences Own-Source Revenue.This research is an explanatory research and conducted in the Revenue Office in Batu. Secondary data is employing documentation technique with multiple linear regression analysis.The population and sampling data used are 36 months as full sample. The results of the study show that local tax including Hotel Tax, Restaurant Tax, Entertainment Tax, Advertisement Tax, Street Lighting Tax, parking Tax, simultaneously influences Own-Source Revenue. Partially, Restaurant Tax, Entertainment Tax, Advertisement Tax, and Street Lighting Tax have a significant impact towards Own-Source Revenue. The tax which has dominant influence towards Own-Source Revenue is Street Lighting Tax