Contemporary Journal on Business and Accounting
Vol 3 No 2 (2023): Contemporary Journal on Business and Accounting (CjBA)

THE INFLUENCE OF HOTEL TAX, RESTAURANT TAX, RECLAIMING TAX ON REGIONAL ORIGINAL INCOME IN MAKASSAR CITY REGIONAL REVENUE OFFICE 2017 – 2021

Sutriani, Sutriani (Unknown)
Yusuf, Marwah (Unknown)
Anwar, Anwar (Unknown)

Article Info

Publish Date
10 Oct 2023

Abstract

Purpose – This study aims to determine the effect of hotel tax, restaurant tax, advertisement tax on regional original income at the Makassar City Regional Revenue Service for 2017-2021 Design/methodology/approach – The method of data analysis is using multiple linear regression techniques Findings – The results of the study show that partially hotel taxes and advertisement taxes have an effect on the original regional income of the city of Makassar for the 2017-2022 period, while the restaurant tax has no effect on the original income of the city of Makassar Originality – The sample in this study used a total of 60 months from January 2017 to December 2021 Keywords: Hotel Tax, Restaurant Tax, Advertisement Tax, Local Revenue Paper Type Research Result

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Contemporary Journal on Business and Accounting
Website

Abbrev

cjba

Publisher

Institut Transparansi dan Akuntabilitas Publik

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Description

Contemporary Journal on Business and Accounting (CjBA) publishing contemporary study of Management, and Accounting. CjBA published by Institut Transparansi dan Akuntabilitas (INSPIRING) and published twice a year (April and October). Research method that can be accepted in this journal are both of ...