Prabowo, Rizki (2019) Pengaruh Jumlah Penduduk, Laju Inflasi, Jumlah Wisatawan, Dan Jumlah Objek Hiburan Noninsidental Terhadap Realisasi Penerimaan Pajak Hiburan Di Kota Malang. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh jumlah penduduk, laju inflasi, jumlah wisatawan, dan jumlah objek hiburan non-insidental terhadap realisasi penerimaan pajak hiburan di Kota Malang. Penelitian ini menggunakan pendekatan kuantitatif dan berhasil diperoleh sebanyak 60 data sampel melalui metode dokumentasi. Data penelitian menggunakan data time series bulanan berupa data jumlah penduduk, laju inflasi, jumlah wisatawan, dan jumlah objek hiburan non-insidental pada tahun 2013 hingga 2017. Analisis data dilakukan menggunakan teknik regresi linier berganda dengan aplikasi SPSS versi 21. Hasil pengujian menunjukkan bahwa jumlah penduduk dan jumlah wisatawan tidak berpengaruh signifikan terhadap realisasi penerimaan pajak hiburan di Kota Malang, sedangkan laju inflasi berpengaruh secara negatif dan signifikan. Jumlah objek hiburan non-insidental memiliki pengaruh secara positif dan signifikan terhadap penerimaan pajak hiburan di Kota Malang tahun 2013 – 2017.
English Abstract
The aim of this research is to obtain empirical proof of the effect of the population, inflation rate, number of visitors, and number of non-incidental places of entertainment on the actual entertainment tax revenue of the City of Malang. This research utilizes the quantitative approach and 60 data samples were obtained through the method of documentation. The utilized research data is in the form of monthly time-series data consisting of data on the population, inflation rate, number of visitors, and number of non-incidental places of entertainment from 2013 to 2017. Data analysis utilized the technique of multiple linear regression using the SPSS application, version 21. The results indicated the population and number of visitors did not significantly affect the actual entertainment tax revenue of the City of Malang, while the inflation rate had a negative and significant influence. The number of non-incidental places of entertainment had a positive and significant influence on the entertainment tax revenue of the City of Malang from 2013-2017.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/340/051907926 |
| Uncontrolled Keywords: | Pajak Hiburan, Jumlah Penduduk, Laju Inflasi, Jumlah Wisatawan, Jumlah Objek Hiburan Non-insidental, Entertainment Tax, Population, Inflation Rate, Number of Visitors, Number of Non-Incidental Places of Entertainment |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.206 Provisions that allow tax avoidance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 17 Sep 2020 23:15 |
| Last Modified: | 25 Sep 2020 14:08 |
| URI: | http://repository.ub.ac.id/id/eprint/174738 |
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