The effect of hotel tax and restaurant tax on the original regional revenue of Banjarmasin City
##plugins.themes.bootstrap3.article.sidebar##
##plugins.themes.bootstrap3.article.main##
Abstract
Hotel tax and restaurant tax are two types of local taxes whose potential continues to grow in line with the increasing attention to supporting components such as the service sector, infrastructure development, and tourism in regional development policies. This study aims to examine the effect of hotel tax and restaurant tax on revenue in Banjarmasin City. This research is quantitative in nature, utilizing time-series data from 2019 to 2023. The data analysis was conducted using multiple linear regression with classical assumption tests. Based on the research findings, the hotel tax variable has a significance value (Sig) of 0.377, which is greater than the alpha value (0.05), indicating that hotel tax (X1) does not have a significant effect on the regional revenue (Y) of Banjarmasin City. Meanwhile, the restaurant tax variable has a significance value (Sig) of 0.000, which is smaller than the alpha value (0.05), indicating that restaurant tax (X2) has a significant effect on the regional revenue (Y) of Banjarmasin City. Furthermore, based on the research results, the p-value is 0.00 < 0.05, which suggests that not all independent variables (hotel tax and restaurant tax) simultaneously influence the dependent variable, which is the regional revenue of Banjarmasin City. The implications of this study encourage the optimization of local tax revenue in Banjarmasin City.
##plugins.themes.bootstrap3.article.details##
Anggraini, R. (2017). Pengaruh pajak hotel, pajak restoran dan pajak hiburan terhadap peningkatan pendapatan asli daerah Kabupaten Tulungagung periode 2012-2016. Jurnal Ekonomi, 5(2).
Badan Pusat Statistik (BPS). (2023). Indeks Pembangunan Manusia. https://www.bps.go.id/id/publication/2024/05/13/8f77e73a66a6f484c655985a/indeks-pembangunan-manusia-2023.html
Bahmid, N. S., & Wahyudi, H. (2018). Pengaruh pemungutan pajak hotel dan pajak hiburan terhadap peningkatan pendapatan asli daerah Kota Medan. Jurnal Riset Akuntansi Dan Bisnis, 18(1).
Dimas. (2017). Masalah Tunjangan Sertifikasi Kemenag Revisi Anggaran. Https://Www.Kemenag.Go.Id/.
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Cetakan ke VIII. Badan Penerbit Universitas Diponegoro.
Gujarati, N. D. (2013). Dasar-dasar ekonometrika. Salemba Empat.
Hayati, S. (2018). Pengaruh kontribusi kendaraan bermotor dan bea balik nama kendaraan bermotor terhadap pendapatan asli daerah (PAD) menurut perspektif ekonomi Islam di Provinsi Lampung tahun 2011-2016. Universitas Islam Negeri Raden Intan Lampung.
Irma Paramita, G. A. (2017). Pengaruh Penerapan Sistem Informasi Akuntansi terhadap Pencegahan Kecurangan. Profesionalisme Akuntan menuju Sustainable Business Practice.
Lasmini. (2019). Pengaruh efektivitas dan kontribusi pajak hotel dan pajak restoran terhadap pendapatan asli daerah Kabupaten Sleman tahun 2015-2016. Jurnal ERBANK, 10(1).
Lisa, N. (2020). Pengaruh Pajak Hotel dan Restoran terhadap Pendapatan Asli Daerah di Kota Banda Aceh. Universitas Islam Negeri Ar-Raniry.
Mahmudi. (2014). Analisis Laporan Keuangan Pemerintah Daerah, Edisi 3. UPP STIMTKPN.
Mardiana, E. (2021). The influence of hotel and restaurant taxes on local revenue in Tolitoli Regency (2016-2020). Journal of Management and Accounting Studies, 8(3), 214–230.
Mardiasmo. (2016). Perpajakan Edisi Revisi. Andi Yogyakarta.
Noor. (2010). Ekonomi Media. PT Raja Grafindo.
Pongtuluran, Y. (2020). Efficiency, effectiveness, and contribution of hotel and restaurant taxes to regional revenue. Journal of Research in Business and Management, 9(11), 47–59.
Purwomartani. (2014). Pajak dan Retribusi Daerah edisi revisi.
Resmi, S. (2017). Perpajakan Teori dan Kasus (Edisi ke 10 Buku 1). Salemba Empat.
Rohmatiah, A., Amadi, D. N., Madiun, U. M., & Madiun, U. M. (2019). ANALISIS PROFESIONALISME KERJA DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI DENGAN KEPEMIMPINAN INSPEKTUR SEBAGAI VARIABEL MODERATING DI INSPEKTORAT KABUPATEN MAGETAN. Seminar Nasional Cendekiawan Ke 5 Tahun 2019, 1–9.
Statistik, B. P. (2023). Laporan Badan Pusat Statistik Indonesia tahun 2023.
Utami, M. (2015). Pengaruh Aktivitas, Leverage, dan Pertumbuhan perusahaan dalam memprediksi Financial Distress Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2009-2012. . . Jurnal Akuntansi, 3(1), 5–1.
Vadia Vamiagustin, S. . (2014). Pengaruh Pajak Daerah Terhadap Pendapatan Asli Daerah. Jurnal Administrasi Bisnis, 1–5.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.