Hotel and Restaurant Taxes Role to the Local Original Revenue of Regency/City in South Sumatera

DOI

10.2991/assehr.k.220202.022How to use a DOI?

Keywords

Tax; revenue; locally generated revenue

Abstract

This study aims to analyze the effect of the hotel tax and restaurant tax income to the local origianal revenue regency/city of in south sumatera fiscal year 2016 – 2020. The sample of this research includes 14 regions in South Sumatera. This sample was selected based on the purposive sampling method. This study uses multiple regression analysis. The data used in this study are secondary data with documentation as the data collecting techniques. This study indicate that the hotel tax has a positive and significant effect on local revenue. Restaurant tax has a positive and significant effect on local revenue. Simultaneously hotel tax and restaurant have a significant effect on local revenue.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Sovi Julianda Wahya
AU  - Sukmini Hartati
AU  - Eka Jumarni Fithri
AU  - Rita Martini
PY  - 2022
DA  - 2022/02/11
TI  - Hotel and Restaurant Taxes Role to the Local Original Revenue of Regency/City in South Sumatera
BT  - Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
PB  - Atlantis Press
SP  - 126
EP  - 131
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220202.022
DO  - 10.2991/assehr.k.220202.022
ID  - Wahya2022
ER  -