Optimization of Regional Revenue Through Tourism Sector for Improving Own Source Revenue of Yogyakarta City

Abstract

Regional government makes some efforts to improve its economy including in improving Own Source Revenue. One of the efforts for improving Own Source Revenue is by optimizing its potency in tourism sector. The connection between tourism industry and regional revenue is through domestic income and profit sharing tax/non tax. Successful development of tourism sector means that it will increase its role in regional revenue, in which tourism is the main component by considering the influencial factors, such as the number of tourists visiting either domestic or international tourists, the hotel occupancy rate, hotel tax, restaurant tax, entertainment tax and tourism levy. The analysis methodology used in this research was multiple linear regression with domestic income of tourism sector as dependent variable and four independent variables, they were the number of tourists, the hotel occupancy rate, restaurant tax, and entertainment tax. The analysis results obtained show that variables of the number of tourists, the hotel occupancy rate, restaurant tax and entertainment tax have significant influence towards variable of regional revenue of tourism sector. The value of determination coefficient (R 2) is 87,9% which means that the variety of independent variables in model of regional revenue of tourism sector could be explained by variety of independent variables, namely the number of tourists, the hotel occupancy rate, the restaurant tax and the entertainment tax, whereas the rests, as much as 12,1%, could be explained by other factors outside the model.

Identifying the determinants of tourism receipts of Thailand and relevant determinant-determinant interactions

“…They found that the number of tourists had a significant and positive effect on tourism revenue. Likewise, Raharti et al [ 25 ] showed for data from Yogyakarta city, Indonesia, for the period of 2005 to 2018 that the number of tourists had a significant effect on the revenues coming from the tourism sector. More recently, Medai et al [ 21 ] showed that roughly speaking the number of visitors had a positive effect on the tourism revenues obtain from hot spring areas of Japan when focusing on the year 2018 and considering the major ten Japanese hot springs.…”

“…The aforementioned study by Raharti et al [ 25 ] also examined the impact of the hotel occupancy rate on tourism revenues. Just as for the number of tourists, it was found that the hotel occupancy rate had a significant, positive effect on revenues.…”

“…For example, they have been applied to determine Granger causality among the factors being considered [ 45 ] or to determine the distribution of the variable measuring tourism demand [ 34 , 42 ]. In this context, economic studies involving regression models have often focused on particular economic perspectives and, in doing so, have used models exhibiting relatively small numbers of factors (e.g., between 3 and 5) [ 24 , 25 , 44 , 45 ]. Structural equation modeling has been used in the field of tourism demand research as an alternative way to address the aforementioned issue of causality [ 48 ].…”

The Problems of Health Development in Indonesia: A Study from a Decentralized Governance Perspective

“…This study explores health development problems at the local level, especially in health financing, health personnel, and health regulations. The issues identified will then be examined to analyze the regional health system's strategic role in health development in Indonesia (Harimurti, Jaelani, Maret, Islam, & Sunan, 2019).…”

Oa'ana Cave Optimization as a New and Potential Local Tourism Destination as Part of Community Empowerment in Kuanheun Village - West Kupang, NTT

“…There are many previous studies focused on the influence of tourism to Indonesian society (e.g. Andaria et al, 2020;Hendrawati & Sarwidi, 2018;Raharti et al, 2021;Solikhah et al, 2020).…”