Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia

Research Article

Hotel Room Tax, Number of Accommodation and Original Local Government Revenue: Case Study West Sumatra Province, Indonesia

Download401 downloads
  • @INPROCEEDINGS{10.4108/eai.5-8-2020.2301096,
        author={Sigit  Sanjaya and Ronni Andri Wijaya},
        title={Hotel Room Tax, Number of Accommodation and Original Local Government Revenue: Case Study West Sumatra Province, Indonesia},
        proceedings={Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020,  5 - 6 August 2020, Purwokerto, Indonesia},
        publisher={EAI},
        proceedings_a={ICBAE},
        year={2020},
        month={10},
        keywords={hotel room tax; number of accommodations; original local government revenue},
        doi={10.4108/eai.5-8-2020.2301096}
    }
    
  • Sigit Sanjaya
    Ronni Andri Wijaya
    Year: 2020
    Hotel Room Tax, Number of Accommodation and Original Local Government Revenue: Case Study West Sumatra Province, Indonesia
    ICBAE
    EAI
    DOI: 10.4108/eai.5-8-2020.2301096
Sigit Sanjaya1,*, Ronni Andri Wijaya1
  • 1: Faculty of Economic and Business, Universitas Putra Indonesia YPTK
*Contact email: sigitsanjaya@upiyptk.ac.id

Abstract

This research aims to discover 1) The effect of hotel room tax on original local government revenue 2) The effect of hotel room tax on original local government revenue with the number of accommodations as moderating variables. There are 12 regencies and 7 municipalities numbers of population. Research data used for 6 years, 2014 - 2019 period. The result shows: the hotel room tax has a positive and significant effect on original local government revenue. Secondly, the number of accommodations has no evidence as moderating variable for the relationship of hotel room tax with original local government revenue.