EFEKTIFITAS ADMINISTRASI PERPAJAKAN, KEPATUHAN WAJIB PAJAK DAN KEMAMPUAN MANAJEMEN PEMERINTAHAN TERHADAP PENERIMAAN DAERAH SEKTOR PAJAK HOTEL DAN RESTORAN (Studi Pada Dispenda Kabupaten Kota di Provinsi Sumatera Selatan)

Abstract

The purpose of this research is to know and analyze the influence of taxadministration effectivity, taxpayer compliance, and government managementcapability on local revenue especially hotel and restaurant tax. By using thedescriptive method, this research surveyed 30 sub district from 121 sub district on 8regency in South Sumatera Province. The quisionnaire was used as researchinstrument supported by interview and documentation, and had been data collectedfromApril 2009 until June 2009. data analysis to test the hypothesis is multipleregression analysis by exercising software SPSS. The result of this research showsthat tax administration effectivity had been done effectively,tax payer compliance isgood and compliance and government management capability is capable on localrevenue especially hotel and restaurant tax. But not for local tax revenue that didnot goes as the expected. Simultaneously and partially the tax administrationeffectivity, taxpayer compliance, and government management capability havepositive and significant effect on the local tax revenue especially on hotel andrestaurant sector. This statistical conclusions had been interpreted in applicativesolution.