Indonesia Accounting Research Journal
Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management

The effect of hotel and restaurant tax revenue on the original income of the blitar City Area

Nosilia Fristiani (Sekolah Tinggi Ilmu Ekonomi Kesuma Negara, Indonesia)
Yesinta Margareta (Sekolah Tinggi Ilmu Ekonomi Kesuma Negara, Indonesia)

Article Info

Publish Date
30 Sep 2025

Abstract

This study aims to determine the Influence of Hotel Tax and Restaurant Tax on Original Income of Blitar City. The sample of this study uses annual data on Regional Taxes and Regional Original Revenues. The number of samples used is 5 years from 2020-2024. The hypothesis test in this study used multiple linear regression analysis with SPSS. The results of the research on hotel taxes and restaurant taxes have an effect but are not significant on the Original Revenue of the Blitar City Area. The results of the study show that the influence of hotel tax revenue and restaurant tax is quite strong.

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Journal Info
Indonesia Accounting Research Journal
Website

Abbrev

Accounting

Publisher

Institute of Accounting Research and Novation

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The Indonesia Accounting Research Journal (IACRJ) embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines. It is strongly recommended that authors ...