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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Widyahayu Widyahayu
Faculty of Economics and Business Universitas Jenderal Soedirman Purwokerto
Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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ANALYSIS OF FACTORS AFFECTING HOTEL TAX REVENUE IN TASIKMALAYA CITY Haryono Susilo; Widyahayu Widyahayu
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22196

Abstract

This study aims to prove the effect of Average Room Rate, Number of Tourists, and Constant Gross Regional Domestic Product (GRDP) on Hotel Tax Revenue in Tasikmalaya City. The data used in this study is data for 2018 – 2021 which aims to analyze Hotel Tax Revenues in Tasikmalaya City. By using secondary data sourced from the Regional Revenue Service of the City of Tasikmalaya and the Central Bureau of Statistics of the City of Tasikmalaya. Data analysis in this study used Multiple Linear Regression analysis using SPSS. The results of this study indicate that the average room rate has a positive and significant effect on Hotel Taxes, the number of tourists has a positive and significant effect on Hotel Taxes, and constant GRDP has a positive and insignificant effect on Hotel Taxes.
Co-Authors Haryono Susilo