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All Journal Jurnal Radioisotop dan Radiofarmaka IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Kreativitas PKM Jurnal Riset Kesehatan Poltekkes Depkes Bandung Jurnal Onoma: Pendidikan, Bahasa, dan Sastra INTEGRITAS : Jurnal Pengabdian Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Keselamatan Transportasi Jalan (Indonesian Journal of Road Safety) Pancasakti Journal Of Public Health Science And Research Jurnal Iman dan Spiritualitas Indonesia Auditing Research Journal Aktiva: Journal Of Accountancy and Management Jurnal Keperawatan Indonesia Florence Nightingale Advantage: Journal of Management and Business Jurnal Keselamatan Transportasi Jalan
Rukman Rukman
Institut Teknologi Bandung
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Journal : Indonesia Auditing Research Journal

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The effect of hotel tax and restaurant tax on the original regional revenue of Banjarmasin City Rukman, Rukman
Indonesia Auditing Research Journal Vol. 14 No. 1 (2025): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v14i1.413

Abstract

Hotel tax and restaurant tax are two types of local taxes whose potential continues to grow in line with the increasing attention to supporting components such as the service sector, infrastructure development, and tourism in regional development policies. This study aims to examine the effect of hotel tax and restaurant tax on revenue in Banjarmasin City.  This research is quantitative in nature, utilizing time-series data from 2019 to 2023. The data analysis was conducted using multiple linear regression with classical assumption tests. Based on the research findings, the hotel tax variable has a significance value (Sig) of 0.377, which is greater than the alpha value (0.05), indicating that hotel tax (X1) does not have a significant effect on the regional revenue (Y) of Banjarmasin City. Meanwhile, the restaurant tax variable has a significance value (Sig) of 0.000, which is smaller than the alpha value (0.05), indicating that restaurant tax (X2) has a significant effect on the regional revenue (Y) of Banjarmasin City.  Furthermore, based on the research results, the p-value is 0.00 < 0.05, which suggests that not all independent variables (hotel tax and restaurant tax) simultaneously influence the dependent variable, which is the regional revenue of Banjarmasin City. The implications of this study encourage the optimization of local tax revenue in Banjarmasin City.
Co-Authors Adang Hardi Gunawan Annisa Annisa Ateng Sukmana Azis Azis, Azis Bambang Purwadi Dadang Purnama Fatah, Vera Fauziah Fatha, Sri Mayang FF, Vera Istianto, Bambang Juang Akbardin Kadarisman Wisnukaton Larasati, Mayang Galuh M. Yusuf Wibisono, M. Yusuf Mahmuda Mahmuda, Mahmuda Maryam, Hilyah Sa’adah Muryati Muryati Mutaqin, Zaenal Nirwana, Ros Odih Supratman Rahayu, Dian Yuniar Syanti Rahman, Mohammad Taufiq Ramadhani , Muhammad Reny Marliadi Shamsu, Lily Suzana binti Haji Sriyono Sriyono Sunarhadijoso Soenarjo Tamansyah, Gustya W Wijianto Widyawan, Sony Wijianto Wijianto Witdiawati, Witdiawati Yeni Huriani Z, Desmaniarti Zaenal Muttaqin