Pembimbing : Gusmiarni
Abstrak
This research aims to know effect of entertainment tax, restaurant tax and hotel tax on receipt local tax. Local tax is a tax levied by the local government and determined by the regulation and the results are used to finance government expenditure for the implementation of governance and development in the area.

The population in this study are all entertainment venues, restaurants and hotels. While samples are used throughout the data reception entertainment tax, restaurant tax and hotel tax . The method used is quantitative method, the data collected from department tax of region of DKI Jakarta period of the year 2009 until 2012. Correlation analysis and regression analysis were used in this study to prove the hypothesis.

The result of variable entertainment tax reasearch shown that there is a not significant, while the restaurant tax and hotel tax variable has a positive influence is a significant on receipt local tax. This proves that the entertainment tax, restaurant tax and hotel tax could become a major revenue in local tax revenues. The greatest tax contribution of revenue local tax is a restaurant tax.

Keywords : The receipt of local tax, entertainment tax, restaurant tax, hotel tax