EKA PERTIWI, SUCI (2024) PENGARUH PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH PADA KABUPATEN DAN KOTA SEKTOR PARIWISATA DI INDONESIA. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the impact of Hotel Tax, Restaurant Tax, Entertainment Tax, Regional Retribution, GRDP, and Population on Local Revenue in 24 regencies and cities in the tourism sector in Indonesia 2018 to 2022. This study uses panel data consisting of time series data from 2018 to 2022 and cross-section data from 24 regencies and cities in the tourism sector in Indonesia. The analytical method used in this study is the dynamic panel data approach with the Generalized Method of Moments (GMM) model. The results show that the Hotel Tax variable has a significant negative effect. The Restaurant Tax, Entertainment Tax, GRDP, and Population variables have a significant positive effect, while the Regional Retribution has no effect and is not significant on Local Revenue
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh dari Pajak Hotel, Pajak Restoran, Pajak Hiburan, Retribusi Daerah, PDRB, dan Jumlah Penduduk terhadap Pendapatan Asli Daerah pada 24 Kabupaten dan Kota Sektor Pariwisata di Indonesia 2018 – 2022. Penelitian ini menggunakan data panel yang terdiri dari data time series 2018 – 2022 dan data cross section pada 24 Kabupaten dan Kota sektor pariwisata di Indonesia. Metode analisis yang digunakan dalam penelitian ini ialah pendekatan dana panel dinamis dengan model Generalized Method of Moment (GMM). Hasil yang diperoleh menunjukkan bahwa variabel Pajak Hotel berpengaruh negatif signifikan. Variabel Pajak Restoran, Pajak Hiburan, PDRB, dan Jumlah Penduduk berpengaruh positif signifikan, dan Retribusi Daerah tidak berpengaruh dan tidak signifikan terhadap Pendapatan Asli Daerah. | |||||||||
| Uncontrolled Keywords: | Local Revenue, Tourism Sector, GMM PendapataniAsliiDaerah, SektorrPariwisata, GMM | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 60201-Program Sarjana Ilmu Ekonomi Pembangunan |
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| Depositing User: | Suci Eka Pertiwi | |||||||||
| Date Deposited: | 19 Aug 2024 14:00 | |||||||||
| Last Modified: | 04 Sep 2024 10:23 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/40946 |
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