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