The Influence of Hotel Taxes and Entertainment Taxes toward District Own Source Revenue in Bandung City

Deden Edwar Yokeu Bernardin, Iwan Sofyan

2017

Abstract

The aim of study is to know the influence of hotel taxes and entertainment taxes toward District Own Source Revenue of Bandung City both partially and simultaneously, with using descriptive verification methods. Sample used in this study is using realized budget report as much as seven years from 2010 until 2016 by using multiple regression analysis. This study result shows that the influence of hotel taxes towards District Own Source Revenue has influence significantly or directly proportional with positive value. The influence of entertainment taxes towards District Own Source Revenue has influence not significantly with negative value, it means if entertainment taxes is getting increased or decreased, it not leads with the same changing with its District Own Source Revenue. While the influence of hotel taxes and entertainment taxes toward District Own Source Revenue togetherness has significant and compared influence, with the level of influence result obtained is 100 percentage with positive value, this case shows that the local tax in form of hotel taxes and entertainment taxes during 2010 until 2016 give a great contribution in improving District Own Source Revenue of Bandung City from year to year.

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Paper Citation


in Harvard Style

Bernardin D. and Sofyan I. (2017). The Influence of Hotel Taxes and Entertainment Taxes toward District Own Source Revenue in Bandung City.In 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP, ISBN 978-989-758-315-5, pages 67-72. DOI: 10.5220/0007076900670072


in Bibtex Style

@conference{iciebp17,
author={Deden Edwar Yokeu Bernardin and Iwan Sofyan},
title={The Influence of Hotel Taxes and Entertainment Taxes toward District Own Source Revenue in Bandung City},
booktitle={1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,},
year={2017},
pages={67-72},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007076900670072},
isbn={978-989-758-315-5},
}


in EndNote Style

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,
TI - The Influence of Hotel Taxes and Entertainment Taxes toward District Own Source Revenue in Bandung City
SN - 978-989-758-315-5
AU - Bernardin D.
AU - Sofyan I.
PY - 2017
SP - 67
EP - 72
DO - 10.5220/0007076900670072