Local Tax Impact In Central Java’s Local Revenue: Per Capita Income Moderation

Qonita Qurota A’yun, Uswatun Hasanah, Warsidi Warsidi, Hasan Fauzi

Abstract


This research aims to analyze the impact of entertainment tax, hotel tax, and restaurant tax on locally generated revenue with per capita income as a moderating variable. This research using a quantitative approach with the research population being all districts and cities in Central Java Province in totals 35 regions. The sampling technique obtained was analyzed using multiple linear analysis regression method and moderated regression analysis methods through IBM SPSS 26. Based on result of research and data analysis, it has got the conclusions: Entertainment tax has no impact on locally generated revenue, (2) Hotel tax has a positive impact on locally generated revenue, (3) Restaurant tax has a positive impact on locally generated revenue, (4) Per capita income strengthens the relationship between entertainment tax and locally generated revenue, (5) Per capita income strengthens the relationship between hotel tax and locally generated revenue, (6) Per capita income strengthens the relationship between restaurant tax and locally generated revenue. The implication of the research is in an effort to increase local revenue by maximizing local tax revenue.

Keywords: Entertainment Tax, Hotel Tax, Restaurant Tax, Locally Generated Revenue, Per Capita Income.

 


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References


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