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All Journal Jurnal Wacana Ekonomi Land Journal
Wahyuni, Resa Sri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GARUT Latipatul Hamdah, Dida Farida; Wahyuni, Resa Sri
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3399

Abstract

This research aims to explore the impact of hotel, restaurant and entertainment taxes on original regional income of Garut Regency during the 2015-2022 period. The data for this research is sourced from the implementation reports hotel, restaurant and entertainment tax submitted by the Garut Regency Regional Revenue Agency. The research adopts a quantitative approach, employing data collection methods such as interviews and documents analysis, while data analysis techniques applied in this study include multiple linear regression analysis, coefficient of determination and hypothesis testing using the F test and t test. Data processing in this study was carried out using the SPSS version 26 for Windows program. The findings of this research reveal that collectively hotel, restaurant and entertainment taxes significantly impact local revenue. However, when examined hotel and entertainment taxes do not have a significant impact on local revenue while restaurant taxes have a significant impact on local revenue.
The Influence of Hotel Tax and Restaurant Tax on the Original Regional Income of Garut Regency Farida, Dida; Hamdah, Latipatul; Wahyuni, Resa Sri
Jurnal Wacana Ekonomi Vol 24 No 2 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v24i2.42348

Abstract

This review is intended to research the reaction of lodging rates and dining rates to local revenue in Garut Regency throughout 2015-2022. The information in this research was obtained from the Garut Regency Regional Revenue Service regarding records of the application of lodging rates and dining rates. The system used in this study is the quantitative one. An interrogation and document verification system was put in place to gather data for this study. Additionally, R-Squared, multiple linear regression analysis, and hypothesis testing with the use of the F and t tests are the procedures utilized in this study. Data computations in this study were performed using the SPSS version 26 for Windows application. The results of this study show that the combined effect of restaurant and hotel taxes on local income is substantial. But upon closer inspection, it turns out that restaurant taxes significantly affect local revenue whereas hotel taxes do not.
Co-Authors Farida, Dida Hamdah, Latipatul Latipatul Hamdah, Dida Farida