The development of hotel taxes and restaurant taxes in the city of Serang in the last 5 years has shown a decline. In the last 2 years, namely 2022 and 2021, there has been a negative trend, aka a decrease in the percentage of revenue realization. This is not the same as data for 2020, 2019 and 2018, which shows a positive trend in its realization. The research method used is a quantitative method using secondary data obtained from the offices of BAPENDA, BPKAD and DINKOP UKM. This study uses 2 macro and micro approaches, namely the macro approach using trend analysis linked to the realization of annual taxes, then the micro approach uses secondary data originating from DINKOP UKM on the basis of calculating multiplying the estimated annual turnover of the taxpayer against the effective tax rate. The analytical tool used is trend analysis based on the time series method. The results of the study show that based on the macro approach, the potential for hotel tax and restaurant tax revenues is projected to be very large, this is in line with the results of the micro approach. This shows that the two types of taxes make a sizable contribution to regional tax revenues, provided that the realization can proceed properly so that the amount of local tax revenue collected is in accordance with projections.

Customer satisfaction is the key for companies to win business competition to achieve this the role of promotion, market orientation and service quality becomes very important. The purpose of this study is to analyze the influence of promotion and market orientation on customer satisfaction by mediating service quality at Honda Pontang Perkasa motorcycle dealers, Serang Regency. This study used primary data from the results of the distribution of questionnaires to 160 respondents using accidental sampling or convenience sampling techniques. Method of analysis using the PLS-SEM approach. The results of the study show that promotion has a direct effect on service quality and customer satisfaction, market orientation does not affect service quality and customer satisfaction and service quality has a direct effect on customer satisfaction, in addition, there is a mediation effect between promotion on customer satisfaction through service quality and no mediation effect between market orientation and customer satisfaction through service quality

The purpose of this study is to analyze the long-term impacts of health capital on economic growth in Southeast Asia from 2000 – 2021. This study employed the autoregressive distributed lag (ARDL) model to estimate the long-run and short-run nexus among the variables. Furthermore, FMOLS, DOLS and CCR were used for a more robust examination of the empirical findings. The results of this study show that health capital (proxy by health expenditure per capita) has a long-run relationship with economic growth (proxy by GDP per capita) and its impact on economic growth is positive and significant, this implies that an increase in the health expenditure per capita will increase GDP per capita. In addition, the error correction term (ECT) estimation result is negative and significant (-1,395) implying disequilibrium of short-term shocks in the previous year will experience a long-term balance adjustment in the current year with average speed of 139,5% per year

Global warming and climate change over the past ten years caused by greenhouse gas emissions are serious problems faced by countries in both developed and developing countries, not least in countries in ASEAN. The relationship of energy consumption, the application of tax burdens, economic growth and its effect on pollution levels are important to be investigated further. The aim of the study was to analyze the effect of energy consumption and taxes by mediating economic growth on pollution in nine ASEAN countries (Indonesia, Cambodia, Laos, Myanmar, Malaysia, philippines, Singapore, Thailand and Vietnam). This study used time series data from 2004 - 2020 with analytical methods using the PLS-SEM approach and SmartPLS version 3.0 as data analysis tools. The results of the study showed that energy consumption has a positive effect on economic growth and pollution, taxes have a positive effect on economic growth and negatively affect pollution and economic growth has a positive effect on pollution, in addition, economic growth can mediate the relationship between energy consumption and pollution and the relationship between taxes and pollution