Amnesty: Jurnal Riset Perpajakan
Vol 4 No 1 (2021): Mei 2021

PENGARUH PAJAK HOTEL, PAJAK RESTAURAN, RETRIBUSI OBYEK WISATA, BEA PROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB), TERHADAP PENDAPATAN ASLI DAERAH

Sri Ayem (Universitas Sarjanawiyata Tamansiswa)
Seriani Hamrin (Universitas Sarjanawiyata Tamansiswa)



Article Info

Publish Date
27 Nov 2021

Abstract

This study aims to determine the effect of hotel taxel, restaurant taxes, tourist attraction fees, land and building rights acquisition fees on local revenue in West Manggarai Regency.  This type of research is quantitative research. The population in this study is the report of West Manggarai Regency Original Revenue and Tourist Object Retribution in 2016-2019. The sample of this study used the purposive sampling method. The data source used is secondary data. Hypothesis testing in this study using multiple linear regression analysis method with SPSS program.  The results showed thad hotel tax had a positive but not significant effect on local revenue. Restaurant tax has a positive but not significant effect on local revenue. Retribution for tourism objects has a positive but not significant effect on local revenue. The cost of acquiring land and building has a positive but not significant effect on local revenue.

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Journal Info

Abbrev

jrp-amnesty

Publisher

Subject

Economics, Econometrics & Finance

Description

Amnesty: Jurnal Riset Perpajakan (Print ISSN: 2714-6308; Online ISSN: 2714-6294) is a peer-reviewed scientific journal focusing on taxation studies. The journal is managed by the Taxation Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Indonesia. It is published ...