Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Sugiarti, Mia
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
An Analysis of factors affecting local income of tourism sector in Bali Province Basuki, Agus Tri; Sugiarti, Mia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v6i3.4341

Abstract

This study aims to analyze the effect of the number of tourists, the number of hotel rooms, the number of restaurants and GRDP on Local Original Income (PAD) in Bali Province. The model used in this study used multiple regression with panel data. This study used 9 regencies/cities in Bali Province with time seris data from 2013-2022. The selected panel data regression model is the Random Effect Model. The results showed that the number of tourists, the number of hotel rooms, and the Gross Regional Domestic Product had a positive and significant effect on the Local Original Income in Bali Province, while the number of restaurants had no influence on the local original income. Bali is a very famous tourist area, so culinary tourism is very mushrooming around tourist attractions. However, the proliferation of culinary tourism has no impact on increasing PAD. So that local governments need to re-register taxpayers for restaurant and entertainment entrepreneurs who have not paid taxes, and re-register for taxpayers who have not been recorded.
Co-Authors Agus Tri Basuki