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All Journal International Journal of Environmental, Sustainability, and Social Science Summa : Journal of Accounting and Tax
Sabnita, Nina
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Economics, Econometrics & Finance Environmental Science Social Sciences

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Determination of Hotel Tax Revenue Targets (Case Study in Sumedang Regency) TRESNAJAYA, Rd. Tatan Jaka; SUPRIYADI, Supriyadi; SABNITA, Nina
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 5 (2024): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1248

Abstract

Sumedang Regency, located in West Java, leverages its geographical and economic potential to enhance regional income through the management of over 40 tourist destinations and support for 475 MSMEs. Hotel tax revenue, a key component of regional income, fluctuated between 2019 and 2023, influenced by factors such as tourist numbers, room occupancy rates, and GRDP. This study aims to analyze the determinants of hotel tax revenue in Sumedang Regency within the framework of the HKPD Law, providing insights for optimizing regional revenue and supporting autonomy. Using a combination of qualitative and quantitative approaches, the study explores the impact of various factors, including GRDP, accommodation and food services, human development index, hotel availability, and population, on hotel tax revenue. Qualitative findings highlight the importance of sectoral development policies, particularly focusing on tourism and economic indicators, while quantitative analysis introduces a model called the “Calculator.” This tool aids in setting tax revenue targets and evaluating outcomes, offering the Sumedang Regency Government a data-driven approach to improving tax management and regional financial performance.
Forecasting Entertainment Tax Revenue Targets Using Regression and Time-Series Analysis: A Case Study in Sumedang Regency Tresnajaya, Rd. Tatan Jaka; Supriyadi; Sabnita, Nina
Summa : Journal of Accounting and Tax Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i3.660

Abstract

Local governments in Indonesia are granted fiscal autonomy to manage and optimize regional income sources, including local taxes, as a form of Local Own-Source Revenue (PAD). One such tax is the entertainment tax, which plays a significant role in supporting regional development. This study focuses on identifying key factors that influence entertainment tax revenue in Sumedang Regency, West Java and aims to construct a reliable model for projecting future revenue. Employing a mixed methods approach, the research integrates qualitative analysis—conducted through literature review and document analysis—with quantitative techniques, including multiple linear regression and time-series forecasting. This combination allows for a comprehensive understanding of the determinants of entertainment tax performance and provides a data-driven foundation for more accurate and sustainable fiscal planning at the regional level. The findings indicate that entertainment tax revenue is influenced by the number of entertainment venues, population size, tourist visits, GRDP in the tourism sector, GRDP at current prices (ADHB), BI rate, national inflation rate, and per capita income.
Co-Authors Supriyadi Supriyadi Supriyadi Tresnajaya, Rd. Tatan Jaka