Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023

POTRET KONTRIBUSI PAJAK HOTEL TERHADAP PAJAK DAERAH KOTA BANJARMASIN

M.Hafiz Sugiarto (Unknown)
Mellani Yuliastina (Unknown)
Isnawati Isnawati (Unknown)
Dessy Maulina (Unknown)
Mizan Ikhlasul (Unknown)



Article Info

Publish Date
04 Nov 2023

Abstract

Taxes received from hotel is one regional or local-own income sources. There was a positive trend and significant rise of this tax revenue during 2018-2022, despite it declined in 2020 due to lockdown and low rate of hotel occupancy. This research dissects and analyzes the contribution of this so-called hotel tax revenue in Banjarmasin city. This research uses quantitative data and quantitative descriptive method. It discovered that the realization and target of this tax revenue fluctuated during 2018-2022 and has a minor contribution to regional income. In general, during these five years, the hotel tax revenue contributed less than 10 percent to the regional or local-own income.

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Journal Info

Abbrev

jdeb

Publisher

Subject

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

Description

Jurnal dinamika Ekonomi adalah jurnal ilmiah yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin. Terbit pertama kali tahun 2004. Dari tahun ke tahun jurnal ini tumbuh dan terus hadir hingga saat ini. Jurnal Dinamika Ekonomi mempunyai tujuan mengembangkan kajian ilmiah di bidang ...