<![CDATA[This study examines the associations between international and domestic tourist arrivals, hotel and restaurant tax revenues, and tourism-sector OSR in Indonesia. Using a quantitative approach, the study analyses balanced panel data from 18 Indonesian regencies and cities selected through purposive sampling based on tourism destination characteristics and data availability during 2019–2024, yielding 108 observations. Panel regression analysis was conducted using the Fixed Effects Model (FEM). The findings reveal that international tourist arrivals (β = 0.287, p < 0.001) and domestic tourist arrivals (β = 0.514, p < 0.001) are positively and significantly associated with hotel tax revenue. Furthermore, hotel tax revenue (β = 0.436, p < 0.001) and restaurant tax revenue (β = 0.391, p < 0.001) are positively and significantly associated with tourism-sector OSR. These findings highlight tourism taxation as an important fiscal channel linking tourist mobility to local revenue generation, offering policy implications for strengthening tax administration and improving local fiscal capacity.]]>
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