Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Creative Power and Ambition (JCPA)
Maria Sovia Dina
Sekolah Tinggi Ilmu Ekonomi YAPAN, Surabaya, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effectiveness of Tax Incentives and Tax Revenue in Improving Village Tourism Infrastructure Maria Sovia Dina; Herlambang Pudjo Santosa
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1381

Abstract

Tourism infrastructure development is a key factor in driving regional economic growth based on local potential. This study examines the influence of tax incentives and tax revenue on the quality of tourism infrastructure in Manggarai Regency. This study aims to analyze how regional fiscal dynamics influence infrastructure development in strategic tourism destinations. An associative quantitative approach was used in this study, with data collected from 110 respondents representing tourism service businesses and local government agencies. Multiple linear regression analysis was applied to test the relationship between variables. The results show that tax incentives have a positive and significant effect on the quality of tourism infrastructure. Tax revenue also shows a more dominant influence on infrastructure improvement. Simultaneous testing confirms that both variables jointly influence the quality of tourism infrastructure, with a coefficient of determination of 64.2 percent. This finding indicates that strengthening the synergy between tax incentive policies and effective tax revenue management plays a crucial role in supporting sustainable tourism infrastructure development in Manggarai Regency.
Co-Authors Herlambang Pudjo Santosa