Management Studies and Entrepreneurship Journal (MSEJ)
Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)

The Effect Of Hotel And Restaurant Tax On Kabupaten Bantul’s Local Revenue In 2016-2024

Sriniyati (Unknown)
Alda Tri Yuliani (Unknown)

Article Info

Publish Date
02 Jul 2025

Abstract

The purpose of this study was to examine the effects of hotel tax and restaurant tax towards Kabupaten Bantul’s local revenue (PAD). Data used in this research was time series data from 2016 until 2024. Data used in this research was secondary data collected from Kabupaten Bantul’s official website. To test the hypotheses, this study used hypotheses testing through the Warp PLS 8.0. The results of this study gave empirical evidence that hotel tax had a positive and significant effect on Kabupaten Bantul’s local revenue (PAD).

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Journal Info
Management Studies and Entrepreneurship Journal (MSEJ)
Website

Abbrev

msej

Publisher

Yayasan Pendidikan Riset dan Pengembangan Intelektual

Subject

Decision Sciences, Operations Research & Management

Description

Management Studies and Entrepreneurship Journal (MSEJ) is published by Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) as an information and communication media for practitioners, researchers and academics who are interested in the field of management (Finance, Human Resource, ...