Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)

The Role of Hotel, Restaurant and Entertainment Taxes for the Local Revenue in South Sumatera

Authors
Rita Martini*, ritamartini@polsri.ac.id
Accounting Department, Politeknik Negeri Sriwijaya, Palembang, Indonesia
Sovi Julianda Wahya*, sovijulianda.1607@gmail.com
Accounting Department, Politeknik Negeri Sriwijaya, Palembang, Indonesia
Eka Jumarni Fithri*, ekajf.2f@gmail.com
Accounting Department, Politeknik Negeri Sriwijaya, Palembang, Indonesia
Corresponding Author
Available Online 4 March 2022.
DOI
https://doi.org/10.2991/assehr.k.220301.156How to use a DOI?
Keywords
tax; revenue; local; government
Abstract

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.

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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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
4 March 2022
ISBN
978-94-6239-547-3
ISSN
2352-5398
DOI
https://doi.org/10.2991/assehr.k.220301.156How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

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  -