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All Journal Signifikan : Jurnal Ilmu Ekonomi ETIKONOMI Economic Journal of Emerging Markets Sosiohumaniora Journal of Education and Learning (EduLearn) Trikonomika: Jurnal Ekonomi MIX : Jurnal Ilmiah Manajemen International Journal of Artificial Intelligence Research Jurnal Pariwisata Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JAE (Jurnal Akuntansi dan Ekonomi) International Journal of Business, Law, and Education International Journal of Quantitative Research and Modeling Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Pada Masyarakat Jurnal Kesehatan Komunitas Indonesia Journal of Public Health and Pharmacy Adpebi International Journal of Multidisciplinary Sciences Jurnal Sinergi Manajemen Jurnal Ilmiah dan Kajian Akademik
Horas Djulius
Fakultas Ekonomi Universitas Pasundan Bandung
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Journal : Economic Journal of Emerging Markets

 1 
Strategies for increasing tax revenue in tourism sector Horas Djulius
Economic Journal of Emerging Markets Volume 10 Issue 1, 2018
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ejem.vol10.iss1.art7

Abstract

This study examines taxpayer considerations to fulfill their obligations since lawenforcement and tax administration improvement were not adequate to explain thegap between actual tax and its target. A survey was conducted to hotel, restaurantand tourist destination managers in Bandung since one-third of local taxes derivedfrom the tourism sector. We use a probit model to clarify the influence of religiousactivities, trust in government institutions, public services, people's pride, prodemocraticattitude, to taxpayer morality. The study concludes that taxpayers in thetourism sector have a higher local tax morality than central tax morality and only thepublic services which have a consistent and significant impact on both tax moralities.The local governments and central government can develop improved strategies toincrease revenue from tourism sector by providing better public service, whichdirectly or indirectly enhances the tourism sector performance.
Co-Authors Abdul Maqin Azhar Affandi Azhar Affandi Azhar Affandi Bilal Fajar Nugraha Catur Setiya Sulistiyana Choi Wongyu Dudung Juhana Endang Rostiana Erik Kurniawan Erik Kurniawan Fatimah, Neneng Efa Gugum Mukdas Sudarjah Iman Sudirman Iwan Sumarta, Renaldus J. Juanim Jaja Suteja Jubaedah, Edah Moh. Sidik Priadana Mohammad Sofyan Raeni Dwi Santy Rizki Wahyuniardi Sarman, Rohmat Septiarini, Eka Sudirman, Imam Sunarsi, Denok Surjono, Welly Syafutra, Ricky Ulfha, Sri Maria Umi Narimawati Wahyu Nurul Faroh Wahyu Nurul Faroh Widiya Avianti Widiyana Sudrajat Yudi Nurdiansyah Yudi Nurdiansyah