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Abstract:
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Hotel tax revenue has the potential to increase local revenue. This study
aims to determine the influence of the Effectiveness and Contribution of Hotel Tax
Revenue on Regional Original Revenues of Brebes Regency. The urgency of this
research is because researchers want to find out more about the effectiveness and
contribution of hotel taxes in Brebes Regency, considering that Brebes Regency
has become an industrial area and has many tourist spots. This study used a
quantitative descriptive method. The data used were secondary data obtained
from laws, government regulations, and data from the Regional Development
Planning Board of Brebes Regency. The technique of determining the sample
using simple random sampling technique and Data analysis used SPSS 25. The
results of this study indicate that the effectiveness of hotel tax revenue, the
contribution of hotel tax revenue has a positive and significant effect on local
revenue. As well as simultaneously the effectiveness and contribution of hotel
taxes have a positive effect on local revenue. This research can be used by
BAPENDA of Brebes Regency to further improve its performance in collecting
data on all potential local taxes, carrying out strict supervision in the tax
collection process, outreach to all stakeholders, and collecting taxes directly to
the public. |