Jurnal Ekonomi Trisakti
Vol. 2 No. 1 (2022): April

IMPACT OF HOTEL, RESTAURANT AND ENTERTAINMENT TAXES ON LOCAL OWN REVENUE IN WEST JAVA

Mutia Nursyahbani Anwar (Fakultas Ekonomi dan Bisnis Universitas Trisakti)
Dian Octaviani (Fakultas Ekonomi dan Bisnis Universitas Trisakti)

Article Info

Publish Date
18 Apr 2022

Abstract

This Study aims to analyze the effect of hotel tax, restaurant tax and entertainment tax on local own revenue. This study uses data sourced from the Directorate General of Fiscal Balance (DJPK) with secondary data from 2016-2019. The analytical method used is the panel data regression method with the help of the eveiws 9 application. The results of this study show that hotel tax, restaurant tax, and entertainment tax individually and jointly have a positive and significant effect on local own revenue.

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Journal Info
Jurnal Ekonomi Trisakti
Website

Abbrev

jet

Publisher

Universitas Trisakti

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi Trisakti (JET) has been published by Lembaga Penerbit Fakultas EKonomi dan Bisnis (LPFEB). JET is a journal for publication of undergraduate (S1) and Applied (D4) students, students of the Faculty of Economics and Business (FEB) as well as students outside of FEB and General Affairs. ...