Hotel and Restaurant Taxes Role to the Local Original Revenue of Regency/City in South Sumatera

Abstract

This study aims to analyze the effect of the hotel tax and restaurant tax income to the local origianal revenue regency/city of in south sumatera fiscal year 2016-2020. The sample of this research includes 14 regions in South Sumatera. This sample was selected based on the purposive sampling method. This study uses multiple regression analysis. The data used in this study are secondary data with documentation as the data collecting techniques. This study indicate that the hotel tax has a positive and significant effect on local revenue. Restaurant tax has a positive and significant effect on local revenue. Simultaneously hotel tax and restaurant have a significant effect on local revenue.