JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Vol. 7 No. 2 (2024)

Analisis Kontribusi Pajak Penunjang Sektor Pariwisata Di Kota Banjarmasin

Addiina, Fahma (Unknown)
Rizali (Unknown)



Article Info

Publish Date
29 Nov 2024

Abstract

This study examines the contribution and the impact of restaurant, hotel, entertainment, and parking taxes on Banjarmasin's local tax revenue and income, using quantitative descriptive methods and double linear regression analysis. According to the study's findings, the local tax contribution from restaurants falls into the middle range, that from hotels falls into the lower range, and that from entertainment and parking taxes. Restaurant taxes make up a smaller portion of local government revenue than hotels, entertainment taxes, and parking fees. While restaurant, entertainment, and parking taxes partially have no major influence, hotel taxes have a significant impact. 81% of the local government revenue in the Banjarmasin city area is influenced by the combined effects of the restaurant tax, hotel tax, entertainment tax, and parking tax. The remaining 19% is influenced by other factors.

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Journal Info

Abbrev

jiep

Publisher

Subject

Economics, Econometrics & Finance

Description

JIEP: Jurnal Ilmu Ekonomi dan Pembangunan adalah jurnal ilmiah yang diterbitkan oleh Jurusan Ilmu Ekonomi dan Studi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Lambung Mangkurat, yang terbit dua kali setahun pada bulan Mei dan November. Jurnal ini bertujuan untuk menjadi wadah publikasi ...