Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Economic Integration and Regional Competitiveness
rukman rukman
Department of Accounting, STIE Pancasetia, Banjarmasin Indonesia

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

Found 1 Documents
Search

 1 
THE EFFECTIVENESS OF HOTEL TAX REVENUE AND ITS CONTRIBUTION TO THE INCREASE OF LOCAL ORIGINAL REVENUE IN BANJARMASIN CITY rukman rukman
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 2 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i2.315

Abstract

Objective: The Role of Local Original Revenue (PAD) in Regional Income as a Reflection of Regional Financial Capability in Governance and Development. The role of Local Original Revenue (PAD) in regional income reflects the success of efforts or the financial capability of a region in funding governance and development. This study aims to analyze the contribution of hotel tax revenue to the Local Original Revenue (PAD) of Banjarmasin City and assess the effectiveness of the hotel tax collection system. Method: This study employs a quantitative approach. The population and sample consist of hotel tax data from 2019 to 2023. A descriptive quantitative analysis method is used in this research. Results: Overall, the contribution of hotel tax revenue from 2019 to 2023 has significantly supported Local Original Revenue (PAD), influencing the total PAD received. Novelty: This study highlights the necessity for local governments to establish clear regulations to set precise targets for regional tax revenue, particularly in the hotel tax sector.
Co-Authors