THE INFLUENCE OF HOTEL TAX, RESTAURANT TAX, RECLAIMING TAX ON REGIONAL ORIGINAL INCOME IN MAKASSAR CITY REGIONAL REVENUE OFFICE 2017 – 2021
| Main Authors: | Sutriani, Sutriani, Yusuf, Marwah, Anwar, Anwar |
|---|---|
| Format: | Article info application/pdf |
| Bahasa: | eng |
| Terbitan: |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING)
, 2023
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| Online Access: |
https://journal.inspiring.or.id/cjba/article/view/42 https://journal.inspiring.or.id/cjba/article/view/42/36 |
| ctrlnum |
article-42 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">THE INFLUENCE OF HOTEL TAX, RESTAURANT TAX, RECLAIMING TAX ON REGIONAL ORIGINAL INCOME IN MAKASSAR CITY REGIONAL REVENUE OFFICE 2017 – 2021</title><creator>Sutriani, Sutriani</creator><creator>Yusuf, Marwah</creator><creator>Anwar, Anwar</creator><description lang="en-US">Purpose – This study aims to determine the effect of hotel tax, restaurant tax, advertisement tax on regional original income at the Makassar City Regional Revenue Service for 2017-2021
Design/methodology/approach – The method of data analysis is using multiple linear regression techniques
Findings – The results of the study show that partially hotel taxes and advertisement taxes have an effect on the original regional income of the city of Makassar for the 2017-2022 period, while the restaurant tax has no effect on the original income of the city of Makassar
Originality – The sample in this study used a total of 60 months from January 2017 to December 2021
Keywords: Hotel Tax, Restaurant Tax, Advertisement Tax, Local Revenue
Paper Type Research Result</description><publisher lang="en-US">Institut Transparansi dan Akuntabilitas Publik (INSPIRING)</publisher><date>2023-10-10</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://journal.inspiring.or.id/cjba/article/view/42</identifier><identifier>10.58792/cjba.v3i02.42</identifier><source lang="en-US">Contemporary Journal on Business and Accounting; Vol 3 No 2 (2023): Contemporary Journal on Business and Accounting (CjBA); 159-184</source><source>2776-8996</source><source>2777-0877</source><source>10.58792/cjba.v3i02</source><language>eng</language><relation>https://journal.inspiring.or.id/cjba/article/view/42/36</relation><rights lang="en-US">Copyright (c) 2023 Contemporary Journal on Business and Accounting</rights><recordID>article-42</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File |
| author |
Sutriani, Sutriani Yusuf, Marwah Anwar, Anwar |
| title |
THE INFLUENCE OF HOTEL TAX, RESTAURANT TAX, RECLAIMING TAX ON REGIONAL ORIGINAL INCOME IN MAKASSAR CITY REGIONAL REVENUE OFFICE 2017 – 2021 |
| publisher |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| publishDate |
2023 |
| url |
https://journal.inspiring.or.id/cjba/article/view/42 https://journal.inspiring.or.id/cjba/article/view/42/36 |
| contents |
Purpose – This study aims to determine the effect of hotel tax, restaurant tax, advertisement tax on regional original income at the Makassar City Regional Revenue Service for 2017-2021
Design/methodology/approach – The method of data analysis is using multiple linear regression techniques
Findings – The results of the study show that partially hotel taxes and advertisement taxes have an effect on the original regional income of the city of Makassar for the 2017-2022 period, while the restaurant tax has no effect on the original income of the city of Makassar
Originality – The sample in this study used a total of 60 months from January 2017 to December 2021
Keywords: Hotel Tax, Restaurant Tax, Advertisement Tax, Local Revenue
Paper Type Research Result |
| id |
IOS19745.article-42 |
| institution |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| institution_id |
10433 |
| institution_type |
library:public library |
| library |
Contemporary Journal on Business and Accounting |
| library_id |
7754 |
| collection |
Contemporary Journal on Business and Accounting (CjBA) |
| repository_id |
19745 |
| subject_area |
Accounting_Finance Accounting_Auditing TAX Auditing |
| city |
KOTA MAKASSAR |
| province |
SULAWESI SELATAN |
| repoId |
IOS19745 |
| first_indexed |
2024-06-13T04:01:53Z |
| last_indexed |
2024-06-13T04:01:53Z |
| recordtype |
dc |
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1801717580579209216 |
| score |
9.9049015 |