{"title":"2017-2021年酒店税、餐饮税、回收税对望加锡地区税收局地区原始收入的影响","authors":"Sutriani Sutriani, Marwah Yusuf, Anwar Anwar","doi":"10.58792/cjba.v3i02.42","DOIUrl":null,"url":null,"abstract":"Purpose – This study aims to determine the effect of hotel tax, restaurant tax, advertisement tax on regional original income at the Makassar City Regional Revenue Service for 2017-2021 Design/methodology/approach – The method of data analysis is using multiple linear regression techniques Findings – The results of the study show that partially hotel taxes and advertisement taxes have an effect on the original regional income of the city of Makassar for the 2017-2022 period, while the restaurant tax has no effect on the original income of the city of Makassar Originality – The sample in this study used a total of 60 months from January 2017 to December 2021 Keywords: Hotel Tax, Restaurant Tax, Advertisement Tax, Local Revenue Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"25 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"THE INFLUENCE OF HOTEL TAX, RESTAURANT TAX, RECLAIMING TAX ON REGIONAL ORIGINAL INCOME IN MAKASSAR CITY REGIONAL REVENUE OFFICE 2017 – 2021\",\"authors\":\"Sutriani Sutriani, Marwah Yusuf, Anwar Anwar\",\"doi\":\"10.58792/cjba.v3i02.42\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Purpose – This study aims to determine the effect of hotel tax, restaurant tax, advertisement tax on regional original income at the Makassar City Regional Revenue Service for 2017-2021 Design/methodology/approach – The method of data analysis is using multiple linear regression techniques Findings – The results of the study show that partially hotel taxes and advertisement taxes have an effect on the original regional income of the city of Makassar for the 2017-2022 period, while the restaurant tax has no effect on the original income of the city of Makassar Originality – The sample in this study used a total of 60 months from January 2017 to December 2021 Keywords: Hotel Tax, Restaurant Tax, Advertisement Tax, Local Revenue Paper Type Research Result\",\"PeriodicalId\":287575,\"journal\":{\"name\":\"Contemporary Journal on Business and Accounting\",\"volume\":\"25 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-10-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Contemporary Journal on Business and Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.58792/cjba.v3i02.42\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Contemporary Journal on Business and Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.58792/cjba.v3i02.42","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
THE INFLUENCE OF HOTEL TAX, RESTAURANT TAX, RECLAIMING TAX ON REGIONAL ORIGINAL INCOME IN MAKASSAR CITY REGIONAL REVENUE OFFICE 2017 – 2021
Purpose – This study aims to determine the effect of hotel tax, restaurant tax, advertisement tax on regional original income at the Makassar City Regional Revenue Service for 2017-2021 Design/methodology/approach – The method of data analysis is using multiple linear regression techniques Findings – The results of the study show that partially hotel taxes and advertisement taxes have an effect on the original regional income of the city of Makassar for the 2017-2022 period, while the restaurant tax has no effect on the original income of the city of Makassar Originality – The sample in this study used a total of 60 months from January 2017 to December 2021 Keywords: Hotel Tax, Restaurant Tax, Advertisement Tax, Local Revenue Paper Type Research Result
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