ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI REALISASI PENERIMAAN PAJAK HOTEL (Penelitian Pada Kota Bandar Lampung Tahun 2009-2013)

ABSTRACK
Development of Bandar Lampung city require relatively large
costs. Many sources of revenue could be developed as receipts to

be the development cost, one of them is tax Hotel. The amount

of

tux revenue Hotel basically depends on the readiness of the
region and the potential ofthe area.
The purpose of this study is to determine how much Influence

Room Occupancy Rate, Average Room Rates and Number

of

Tourists in hotel tax revenue either partially or simultaneously.

This research

is

explanatory. Statistical test used

classical assumption, the coeficient

is

the

of determination, multiple

regression analysis, hypothesis testing by using

SPSS

20.0.

Based on the results of simultaneous hypothesis testing,

it

is

lmow that: Occupancy Rate Room, Room Rates Average and The

Number

of

Tourists signi/icantly influence

Bandar Lampung.

It

tm

receipts hotel in

means higher occupancy rates, average

room rates and the number of toutists may increase tax receipts

hotel in Bandar Lampung. So the tax revenue as dependent
variable can be influenced by three independent variables,
consists

of: Room Occupancy Rate, Average Room Rates and

Number of Tourists.

Key lVords : Room Occupancy Rate, Average Room Rates and
Number of Tourists,Influence Tax Receipts Hotel

vl

Hunian Kamar' Tarif Kamar Rata-rata
independen yaitu Tingkat
dan Jumlah Wisatawan'

Tarif Kamar Rata-rata
Kata Kunci: Tingkat Hunian Kamar'
dan Jumlah Wisatawan, Penerimaan Pajak
Hotel

ABSTRACK
Development of Bandar Lampung city require relatively large
costs. Many sources

ofrevenue could be developed as receipts to

amount
be the development cost, one of them is tax Hotel. The

of

tox revenue Hotel basically depends on the readiness of the
region and the potential ofthe area.

of this study is to determine how much Influence

of
Room Occupancy Rate, Average Room Rotes and Number
Tourists in hotel tca reyenue either partially or simultaneously.
The purpose

This research

is

explanatory. Statistical test used

classical assumption, the coefficient

is

the

of determination, multiple

regression analysis, hypothesis testing by using

SPSS

20'0'

Based on the results of simultaneous hypothesis testing,

it

is

lcnow that: Occupancy Rate Room, Room Rates Average and The

Number

of

Tourists significantly influence tax receipts hotel in

Bandar Lampung.

It

means higher occupancy rates, average

room rates and the number of toutists may increase

tN

receipts

hotel in Bandar Lampung. So the tax revenue as dependent
variable can be influenced by three independent variables,
consists

of:

Room Occupancy Rate, Average Room Rates and

Number of Tourists.

Key lVords : Room Occupanqt Role, Average Roon Rates and
Number of Tourists,Intluence Tax Receipts Hotel
a

*
a

vt

a

ia

t
a

:
c