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All Journal Indonesia Accounting Research Journal
Yesinta Margareta
Sekolah Tinggi Ilmu Ekonomi Kesuma Negara, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The effect of hotel and restaurant tax revenue on the original income of the blitar City Area Nosilia Fristiani; Yesinta Margareta
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.533

Abstract

This study aims to determine the Influence of Hotel Tax and Restaurant Tax on Original Income of Blitar City. The sample of this study uses annual data on Regional Taxes and Regional Original Revenues. The number of samples used is 5 years from 2020-2024. The hypothesis test in this study used multiple linear regression analysis with SPSS. The results of the research on hotel taxes and restaurant taxes have an effect but are not significant on the Original Revenue of the Blitar City Area. The results of the study show that the influence of hotel tax revenue and restaurant tax is quite strong.
Co-Authors Nosilia Fristiani