The Role of Hotel, Restaurant and Entertainment Taxes for the Local Revenue in South Sumatera
- https://doi.org/10.2991/assehr.k.220301.156How to use a DOI?
- tax; revenue; local; government
This study aims to analyze the effect of the hotel tax, restaurant tax and entertaiment 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 with the help of SPSS. The data used in this study are secondary data with documentation as the data collecting techniques. The results of 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. Entertainment tax has a positive but not significant effect on local revenue. Simultaneously hotel tax, restaurant tax and entertainment tax have a significant effect on local revenue.
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Cite this article
TY - CONF AU - Rita Martini AU - Sovi Julianda Wahya AU - Eka Jumarni Fithri PY - 2022 DA - 2022/03/04 TI - The Role of Hotel, Restaurant and Entertainment Taxes for the Local Revenue in South Sumatera BT - Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021) PB - Atlantis Press SP - 941 EP - 946 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.220301.156 DO - https://doi.org/10.2991/assehr.k.220301.156 ID - Martini2022 ER -