PENGARUH KONTRIBUSI PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH PERIODE TAHUN 2019-2023 DI KOTA TANGERANG DENGAN PEMBERIAN INSENTIF PEGAWAI SEBAGAI VARIABEL MODERASI

Abstract

This study aims to analyze the effect of hotel taxes on the original regional income of Tangerang City which is sourced from local taxes and analyze the moderation of employee incentives on hotel taxes on original regional income. This research method uses a quantitative associative explanatory method. This study uses two data consisting of secondary data and primary data. Secondary data comes from the realization of hotel taxes and original regional income of Tangerang City for the period 2019-2023, while primary data is obtained from distributing questionnaires to 44 research samples. Meanwhile, before the analysis to test the research hypothesis, the primary data is first converted into time series data for the period 2019-2023 using moving average analysis, so that the data can be analyzed using secondary data regression. The results obtained information that there is a positive and significant influence of hotel tax revenue contribution to original regional income. Furthermore, there is a positive influence (coefficient 0.306, t-count 1.627) but not significant (sig. 0.245 > 0.05) contribution of hotel tax revenue moderated by employee incentives to original regional income in Tangerang City. In other words, although employee incentives were provided with the aim of improving hotel tax collection performance, they did not significantly impact hotel tax contributions to local revenue.

Keywords: Hotel Tax, Local Revenue, Employee Incentives, Performance, Tangerang City.