The Influence of Hotel Tax and Restaurant Tax Receipt on Regional Tax Revenue

Case Study in Garut City in 2017-2021

  • Yulisa Indah Mawarni Program Studi D4 Akuntansi Politeknik Negeri Bandung
  • Lili Indrawati Jurusan Akuntansi, Politeknik Negeri Bandung
DOI: https://doi.org/10.35313/ialj.v2i3.4032
Keywords: Pajak Hotel, Pajak daerah, Pajak restoran, Pajak kabupaten garut

Abstract

This study aims to examine the influence of hotel tax revenue and restaurant tax on Garut Regency regional tax revenue in 2017-2021. This research was conducted using a quantitative descriptive approach. The research was conducted at the Regional Financial and Asset Management Agency (BPKAD) Garut Regency. The type of data used is documentary data sourced from secondary data in the form of time series data. The data analysis tool used is multiple regression. The results showed that the hotel tax had no influence on the Garut Regency local tax, the restaurant tax had a partially positive significant influence on the Garut Regency regional tax. Simultaneously shows that hotel taxes and restaurant taxes simultaneously have a positive influence on Garut Regency local taxes.

Downloads

Download data is not yet available.
Published
2022-10-03
How to Cite
Mawarni, Y. I., & Indrawati, L. (2022). The Influence of Hotel Tax and Restaurant Tax Receipt on Regional Tax Revenue. Indonesian Accounting Literacy Journal, 2(3), 704-711. https://doi.org/10.35313/ialj.v2i3.4032
Issue
Vol 2 No 3 (2022): Indonesian Accounting Literacy Journal (July 2022)
Section
Articles