The effect of hotel and restaurant tax revenue on the original income of the blitar City Area
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Abstract
This study aims to determine the Influence of Hotel Tax and Restaurant Tax on Original Income of Blitar City. The sample of this study uses annual data on Regional Taxes and Regional Original Revenues. The number of samples used is 5 years from 2020-2024. The hypothesis test in this study used multiple linear regression analysis with SPSS. The results of the research on hotel taxes and restaurant taxes have an effect but are not significant on the Original Revenue of the Blitar City Area. The results of the study show that the influence of hotel tax revenue and restaurant tax is quite strong.
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How to Cite
Fristiani, N., & Margareta, Y. (2025). The effect of hotel and restaurant tax revenue on the original income of the blitar City Area. Indonesia Accounting Research Journal, 13(1), 121–125. https://doi.org/10.35335/iacrj.v13i1.533
References
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Apriliani, & Sunaningsih. (2022). The Effectiveness of Billboard and Restaurant Tax Revenues in Increasing Regional Original Revenue (PAD) of the City of Bandung in the Covid-19 Pandemic Era. Journal of Scientific Horizons, 2(3), 793-802.
Arif, A. (2023). The contribution of hotel and restaurant taxes to the original income of the city of Palopo. http://repository.umpalopo.ac.id/id/eprint/3439
Arif, A., Junaid, A., & Lannai, D. (2023). The Effect of Tax Sanctions, Taxpayer Motivation and Tax Socialization on Taxpayer Compliance at the North Makassar Pratama Tax Service Office. Journal of Accounting & Information Systems (JASIN), 1, 162-172.
Ashley, A.B. (2021). Definition of Service. JMMNI, 1(1), 1-10.
https://e-jurnal.nobel.ac.id/index.php/JMMNI/article/view/2769
Description and Analysis of the 2011 FY APBD. Ministry of Finance of the Republic of Indonesia Directorate General of Financial Balance. DJPK – Ministry of Finance of the Republic of Indonesia
DKI Jakarta Provincial Government. (2011). DKI Jakarta Provincial Regulation Number 11 of 2011 concerning Restaurant Tax.
Farida, A. (2008). Analysis of Tax Amnesty Policy in Relation to State Revenue of the University of Indonesia.
Fitri, N. (2024). The Effect of Hotel Tax, Restaurant Tax, and Billboard Tax on Original Regional Income of Cilacap Regency. Islamic University of Indonesia Yogyakarta. Dspace.uii.ac.id/123456789/49712
Fristiani, N., & Parikesit, H. (2025). Internal Factors of Personal Taxpayers in Income Tax Reporting: Morality, Compliance, and Tax Understanding. Journal of Equality. https://doi.org/10.51158/6nshc498
J.A.P. Pesik., D.P.E. Saerang., H. Manosoh. Trend Analyst. Analysis of Trends in Regional Original Income of the Manado City Government.
Juliarini, A. (2020). Comparison of Regional Tax Revenues of Cities and Regencies in Indonesia after the Enactment of the Regional Tax Law and Regional Levies. BPPK Journal, 13(2). https://doi.org/10.48108/jurnalbppk.v13i2.227
Lidyawati, L. (2021). The Influence of Entertainment Tax, Restaurant Tax, and Billboard Tax on the Financial Performance of the DKI Jakarta Provincial Government. Journal of Accounting Research, 257-258.
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Mayu, A., & Lubis, N. I. (2023). The Effect of Hotel Tax, Restaurant Tax and Entertainment Tax on the Original Revenue of the City of Medan. Journal of Social Science Research, 3(6), 5514–5524. https://j-innovative.org/index.php/Innovative/article/view/6933
Milgram, S. (1963). Compliance Behavior Studies. Journal of Abnormal and Social Psychology, 67(4), 371–378.
Rahmiyatun, F., Ratiyah, Hartanti, & Aliudin, R. T. (2021). The Effect of Hotel Tax and Restaurant Tax Revenue on the Original Regional Revenue of DKI Jakarta Province. Journal of Ecobistek, 10(2), 94–99. https://doi.org/10.35134/ekobistek.v10i2.109
Republic of Indonesia. (2008). Law Number 12 of 2008 concerning the Second Amendment to Law Number 32 of 2004 concerning Regional Government.
Republic of Indonesia. (2009). Law Number 28 of 2009 concerning Regional Taxes and Regional Levies.
Republic of Indonesia. (2022). Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments.
Saidu, M.A., Landan Shagari, S., Baba, U.B., & Saidu, S. (2021). Determinants of E-Commerce User Behavior on Tax Compliance Intent in Nigeria: A Conceptual Model. Journal of International Intellectual Discourse (IJID), 4(1).
https://www.researchgate.net/publication/354624022_Determinants_of_E_Commerce_Users_Behaviour_on_Tax_Compliance_Intention_in_Nigeria_A_Conceptual_Model
Soemitro, R. (2020). Principles and Principles of Taxation I. Aditama Review.
Suleman, D. (2019). The Role of Restaurant Tax on East Jakarta Administrative Regional Revenue. Monetary - Journal of Accounting and Finance, 6(1), 7–12. https://doi.org/10.31294/MONETER.V6I1.4703
Tahar, A., & Rachman, A. K. (2014). The Influence of Internal Factors and External Factors on Taxpayer Compliance. Journal of Accounting and Investment, 15(1).
Yahya, F.E. (2022). The Effect of Hotel Tax, Restaurant Tax, and Entertainment Tax on Regional Original Revenue (PAD) of Demak Regency in 2011-2020. Thesis, IAIN Kudus
http://repository.iainkudus.ac.id/id/eprint/9352
Apriliani, & Sunaningsih. (2022). The Effectiveness of Billboard and Restaurant Tax Revenues in Increasing Regional Original Revenue (PAD) of the City of Bandung in the Covid-19 Pandemic Era. Journal of Scientific Horizons, 2(3), 793-802.
Arif, A. (2023). The contribution of hotel and restaurant taxes to the original income of the city of Palopo. http://repository.umpalopo.ac.id/id/eprint/3439
Arif, A., Junaid, A., & Lannai, D. (2023). The Effect of Tax Sanctions, Taxpayer Motivation and Tax Socialization on Taxpayer Compliance at the North Makassar Pratama Tax Service Office. Journal of Accounting & Information Systems (JASIN), 1, 162-172.
Ashley, A.B. (2021). Definition of Service. JMMNI, 1(1), 1-10.
https://e-jurnal.nobel.ac.id/index.php/JMMNI/article/view/2769
Description and Analysis of the 2011 FY APBD. Ministry of Finance of the Republic of Indonesia Directorate General of Financial Balance. DJPK – Ministry of Finance of the Republic of Indonesia
DKI Jakarta Provincial Government. (2011). DKI Jakarta Provincial Regulation Number 11 of 2011 concerning Restaurant Tax.
Farida, A. (2008). Analysis of Tax Amnesty Policy in Relation to State Revenue of the University of Indonesia.
Fitri, N. (2024). The Effect of Hotel Tax, Restaurant Tax, and Billboard Tax on Original Regional Income of Cilacap Regency. Islamic University of Indonesia Yogyakarta. Dspace.uii.ac.id/123456789/49712
Fristiani, N., & Parikesit, H. (2025). Internal Factors of Personal Taxpayers in Income Tax Reporting: Morality, Compliance, and Tax Understanding. Journal of Equality. https://doi.org/10.51158/6nshc498
J.A.P. Pesik., D.P.E. Saerang., H. Manosoh. Trend Analyst. Analysis of Trends in Regional Original Income of the Manado City Government.
Juliarini, A. (2020). Comparison of Regional Tax Revenues of Cities and Regencies in Indonesia after the Enactment of the Regional Tax Law and Regional Levies. BPPK Journal, 13(2). https://doi.org/10.48108/jurnalbppk.v13i2.227
Lidyawati, L. (2021). The Influence of Entertainment Tax, Restaurant Tax, and Billboard Tax on the Financial Performance of the DKI Jakarta Provincial Government. Journal of Accounting Research, 257-258.
Mardiasmo. (2023). Taxation Latest Edition. Yogyakarta Resort & Spa.
Mayu, A., & Lubis, N. I. (2023). The Effect of Hotel Tax, Restaurant Tax and Entertainment Tax on the Original Revenue of the City of Medan. Journal of Social Science Research, 3(6), 5514–5524. https://j-innovative.org/index.php/Innovative/article/view/6933
Milgram, S. (1963). Compliance Behavior Studies. Journal of Abnormal and Social Psychology, 67(4), 371–378.
Rahmiyatun, F., Ratiyah, Hartanti, & Aliudin, R. T. (2021). The Effect of Hotel Tax and Restaurant Tax Revenue on the Original Regional Revenue of DKI Jakarta Province. Journal of Ecobistek, 10(2), 94–99. https://doi.org/10.35134/ekobistek.v10i2.109
Republic of Indonesia. (2008). Law Number 12 of 2008 concerning the Second Amendment to Law Number 32 of 2004 concerning Regional Government.
Republic of Indonesia. (2009). Law Number 28 of 2009 concerning Regional Taxes and Regional Levies.
Republic of Indonesia. (2022). Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments.
Saidu, M.A., Landan Shagari, S., Baba, U.B., & Saidu, S. (2021). Determinants of E-Commerce User Behavior on Tax Compliance Intent in Nigeria: A Conceptual Model. Journal of International Intellectual Discourse (IJID), 4(1).
https://www.researchgate.net/publication/354624022_Determinants_of_E_Commerce_Users_Behaviour_on_Tax_Compliance_Intention_in_Nigeria_A_Conceptual_Model
Soemitro, R. (2020). Principles and Principles of Taxation I. Aditama Review.
Suleman, D. (2019). The Role of Restaurant Tax on East Jakarta Administrative Regional Revenue. Monetary - Journal of Accounting and Finance, 6(1), 7–12. https://doi.org/10.31294/MONETER.V6I1.4703
Tahar, A., & Rachman, A. K. (2014). The Influence of Internal Factors and External Factors on Taxpayer Compliance. Journal of Accounting and Investment, 15(1).
Yahya, F.E. (2022). The Effect of Hotel Tax, Restaurant Tax, and Entertainment Tax on Regional Original Revenue (PAD) of Demak Regency in 2011-2020. Thesis, IAIN Kudus
http://repository.iainkudus.ac.id/id/eprint/9352
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