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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JRB-Jurnal Riset Bisnis
BRILLIANT ADIN RIJJAL
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Economics, Econometrics & Finance Education

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The Effect of Restaurant, Entertainment and Hotel Tax to Sustainability of Local Revenue BRILLIANT ADIN RIJJAL; Novi Dirgantari
JRB-Jurnal Riset Bisnis Vol 8 No 1 (2024): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v8i1.7259

Abstract

The problems with regional financial sustainability in all of South Kalimantan Province's districts and cities are the driving force behind this research. The dependence of regional financial management on the mining sector makes the management of restaurant, entertainment and hotel taxes less than optimal as a source of Regional Original Revenue. The purpose of this study is to examine the effect of restaurant, entertainment and hotel taxes on Regional Original Revenue in all Regencies and Cities in South Kalimantan during 2019 to 2021. The sample used consisted of 13 districts and cities using saturated samples. The findings of the regression test demonstrate that although hotel taxes have positive impact on municipal income, taxes on restaurants and entertainment have no effect. This study's disadvantage is that it only looks at three different kinds of municipal tax variables restaurant, entertainment, and hotel taxes without looking at demographics, location, or income level as moderating or intervening variables. Positive effects from local taxes are possible if they are backed by sufficient geographic and demographic considerations.
Pengaruh Pajak Restoran, Pajak Hiburan, Pajak Hotel Terhadap Pendapatan Asli Daerah Provinsi Kalimantan Selatan BRILLIANT ADIN RIJJAL; Novi Dirgantari; Eko Hariyanto; Edi Joko Setyadi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1944

Abstract

In the execution of regional autonomy, local taxes and levies stand as crucial sources of local revenue aimed at financing various endeavors of local governance. The South Kalimantan Provincial Government has regional financial challenges in the future, in increasing the independence and optimization of its local taxes in order to increase PAD. The aim of this research was to investigate the impact of entertainment tax, restaurant tax, and hotel tax on regional original income. This study employed quantitative methods, utilizing secondary data extracted from the South Kalimantan regional government financial report (LKPD) spanning from 2019 to 2021.The sampling technique used is a saturated sample. the regression test results prove that restaurant and entertainment taxes have no effect on (PAD) while hotel taxes have a positive effect on (PAD). The limitation of this study is that the independent variables used are limited to three types of local tax variables, namely restaurant, entertainment and hotel taxes, without making demographic factors, area and income level as intervening or moderating variables. Local taxes will be able to have a positive influence if supported by adequate demographic and geographic factors.
Co-Authors Edi Joko Setyadi Eko Hariyanto Novi Dirgantari