The Role of Hotel, Restaurant and Entertainment Taxes for the Local Revenue in South Sumatera

Abstract

This study aims to analyze the effect of the hotel tax, restaurant tax and entertaiment tax income to the local origianal revenue regency/city of in South Sumatera fiscal year 2016 -2020. The sample of this research includes 14 regions in South Sumatera. This sample was selected based on the purposive sampling method. This study uses multiple regression analysis with the help of SPSS. The data used in this study are secondary data with documentation as the data collecting techniques. The results of this study indicate that the hotel tax has a positive and significant effect on local revenue. Restaurant tax has a positive and significant effect on local revenue. Entertainment tax has a positive but not significant effect on local revenue. Simultaneously hotel tax, restaurant tax and entertainment tax have a significant effect on local revenue.

Analysis contribution hotel tax, restaurant tax and entertainment tax as srouce local revenue Bogor City

“…The principle of universal tax law is a justice-based tax law in accordance with the burden borne by people's ability and non-discrimination, ensuring legal certainty and regulating equal rights and obligations between the people and the state (Suhono & Sulastri, 2017). To realize a tax-obedient society is not an easy thing, especially with the prolonged economic crisis like today (Martini et al, 2022). This can only happen if the community and government are aware of their duties and obligations as citizens (Afrizal, 2021).…”