The Effect Tax of : Hotel, Revenue, Restaurant, Entertainment, Advertisement, Street Lighting, and Parking on Local Revenue of Greater Malang
DOI:
https://doi.org/10.51601/ijersc.v3i6.561Keywords:
Hotel, Restaurant, entertainment,Iadvertisement, Street Lighting, iParking and Locally-iGenerated iRevenue.Abstract
Regional taxes are mandatory contributions to the region that are owed by individuals or entities that are coercive based on the law by not getting compensation directly and are used for regional needs for the prosperity of the people. This study aims to examine the effect of hotel tax revenue, restaurant tax, entertainment tax, advertisement tax, street lighting tax, and parking tax on the local revenue of Malang Raya. The population in this research is the Realization Report of Regional Original Income and Regional Tax Realization Report for the 2014-2018 period with the research sample census method. The results of the analysis using the SEM-PLS model. Hotel tax revenue, restaurant tax, entertainment tax, advertisement tax, and street lighting tax have a significant effect on local revenue. Meanwhile, parking tax revenue does not affect regional original income. Revenue from street lighting tax has the most influence on the local revenue of Malang Raya.
Downloads
References
Aziz Samudra, Azhari. 2015. Taxation in Indonesia: Finance, Regional Taxes, and Levies, Jakarta, Rajawawali
Press.
Ghozali, Priest. 2011. Application of Multivariate Analysis with the SPSS Program. Edition 5. Diponegoro
University Publishing Agency, Semarang.
Halim, Abdul, et al. 2016. Taxation. Edition 2. Jakarta: Salemba Empat.
Hartono, Jogiyanto HM, and Willy Abdillah. 2009. PLS Concepts and Applications for Empirical Research.
BPFE, Yogyakarta.
Herlin, Rahma. 2005. Regional Original Income. Jakarta: Arifgosita.
Lubis, Dessy Fadina. 2017. The Effect of Hotel Tax Revenue, Restaurant Tax, Advertising Tax, and Street
Lighting Tax on Regional Original Revenue in Simalungun Regency Government. Medan: University of North
Sumatra.
Mardiasmo, 2011. Taxation Revised Edition. Yogyakarta: Andi.
The Republic of Indonesia. 2000. Law of the Republic of Indonesia Number 34 of 2000 Concerning Public
Service Charges.
The Republic of Indonesia. 2004. Law of the Republic of Indonesia Number 33 of 2004 concerning Financial
Balance between Center and Regions.
The Republic of Indonesia. 2007. Law of the Republic of Indonesia Number 28 of 2007 concerning General
Provisions and Tax Procedures.
The Republic of Indonesia. 2009. Law of the Republic of Indonesia Number 28 of 2009 concerning Regional
Taxes and Regional Levies.
Sari, Retno Murni. 2018. Contribution of Hotel Tax, Restaurant Tax, and Entertainment Tax to Regional
Original Income of Tulungagung Regency. Journal of Research in Theory & Applied Accounting.
Damn. 2009. Elementary Tax Law. Yogyakarta, Graha Ilmu. Jakarta.
Sri, Valentina., and Aji Suryo. 2006. Indonesian Taxation, Jakarta: Salemba Empat.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 International Journal of Educational Research and Social Sciences (IJERSC)
This work is licensed under a Creative Commons Attribution 4.0 International License.
