Published: 2024-10-01
Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan, dan Pajak Reklame terhadap Pendapatan Asli Daerah Kota Bogor
DOI: 10.35870/emt.v8i4.2942
Nia Fakhriyah Azis, Heri Susanto, Iis Anisa Yulia
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Nia Fakhriyah Azis:
Universitas Nusa Bangsa
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Heri Susanto:
Universitas Nusa Bangsa
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Iis Anisa Yulia:
Universitas Nusa Bangsa
Abstract
This research aims to analyze the influence of Hotel Tax, Restaurant Tax, Entertainment Tax, and Advertisement Tax on Regional Original Income in the City of Bogor. The sample used in this research consists of data from the last 10 years, from 2014 to 2023. Data was collected using a purposive sampling method, and hypothesis testing was conducted using Multiple Linear Regression Analysis. The results of this research show that Hotel Tax has a significant effect on Regional Original Income, Restaurant Tax has a significant effect on Regional Original Income, Entertainment Tax has a significant effect on Regional Original Income, and Advertisement Tax has a significant effect on Regional Original Income. Furthermore, Hotel Tax, Restaurant Tax, Entertainment Tax, and Advertisement Tax have a simultaneous effect on Regional Original Income
Keywords
Hotel Tax; Restaurant Tax; Entertainment Tax; Advertisement Tax; Regional Original Income
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 8 No. 4 (2024)
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Section: Articles
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Published: 2024-10-01
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License: CC BY 4.0
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Copyright: © 2024 Authors
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DOI: 10.35870/emt.v8i4.2942
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Nia Fakhriyah Azis, Universitas Nusa Bangsa
Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Nusa Bangsa, Kota Bogor, Provinsi Jawa Barat, Indonesia
Heri Susanto, Universitas Nusa Bangsa
Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Nusa Bangsa, Kota Bogor, Provinsi Jawa Barat, Indonesia
Iis Anisa Yulia, Universitas Nusa Bangsa
Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Nusa Bangsa, Kota Bogor, Provinsi Jawa Barat, Indonesia
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