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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat PROGRES PENDIDIKAN Journal of Governance and Accountability Studies JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal Konseling Pendidikan Islam Tashdiq: Jurnal Kajian Agama dan Dakwah Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pendidikan MIPA Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Jurnal Ekonomi dan Bisnis (Ekobis-DA)
Elma Elma, Elma
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Mapping and Analysis of Bangka’s Local Tax Potential Altin, Darus; Ridwan, Muhammad Qomarrudin; Wahyudin, Nanang; Elma, Elma
Journal of Governance and Accountability Studies Vol. 6 No. 1 (2026): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i1.3434

Abstract

Purpose: The aim of this research is to compile data on the potential tax of hotels, restaurants, and entertainment in Bangka Regency in 2023. Research Methodology: We used in this study are primary and secondary data. The researcher used stratified random sampling for fifty-one Local Taxpayers in Bangka Regency. Data analysis employed a micro approach to obtain target projections and potential local tax revenue projections in Bangka Regency, specifically for Certain Goods and Services Tax (Restaurant Tax, Hotel Tax, and Entertainment Tax). Results: Research findings indicate that it is possible to improve the realization of Restaurant Tax revenue in the future. The biggest potential for Hotel from 4-star hotels.About 11% of Entertainment Tax potential has been realized, so it is very likely to improve the realization of Entertainment Tax revenue in the future. Conclusions: Hotel and restaurant taxes fall into the developing category, while entertainment tax falls into the backward category. The growth projections for hotel and restaurant taxes can be further improved in the future. Innovative programs and more attention to local taxes in the backward category are efforts to enhance regional tax revenue. Limitations: This research is limited to examining three studies of local tax objects in Bangka Regency. Contribution: For future researchers, it is recommended to further examine the aspects of compliance of Local Taxpayers and to delve deeper into other Local Tax objects not included in this study.
Co-Authors A. Suhandi Achmad Samsudin Adhys, Abdul Kadir Alpani, Fadhil Ampareng, Tenri Anggraeni, Femia Dwita Ansori, M. Ridho Azam Syukur Rahmatullah, Azam Syukur Budi Setiawati Darus Altin Debby Ratno Kustanto, Debby Hendra Nelva Saputra Hendra, Joni Ilcham, Ilcham Intan Nago Jivoni, Jivoni K., Joni Hendra Maria Ulfah Mellia Fransiska, Mellia Nanang Wahyudin Nur Aziz, Akbar Nuraisyah Nuraisyah Ridwan, Muhammad Qomarrudin Suardi, Suardi Triwati, Ika Yulida Mardini, Yulida Mardini