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JUDUL:Analisis Kontribusi Pajak Penunjang Sektor Pariwisata Di Kota Banjarmasin
PENGARANG:FAHMA ADDIINA
PENERBIT:UNIVERSITAS LAMBUNG MANGKURAT
TANGGAL:2023-08-15


The purpose of this study is to find out (1) the contribution of restaurant tax, hotel tax, entertainment tax, and parking tax to local tax and the local government revenue of Banjarmasin. (2) the effect of the restaurant tax, the hotel tax, entertainment tax, and parking tax on the local government revenue, both simultaneously and partially. This study employed a quantitative descriptive methodology. The type of data used is secondary data with documentation data collection techniques. The data analysis techniques employed are the contribution calculation algorithm and double linear regression analysis. The study's findings demonstrated that the restaurant tax makes a middlesized contribution to the regional tax, while the hotel tax makes a smaller contribution. The other two taxes, the entertainment tax and the parking tax, contribute very little to the local tax in the city of Banjarmasin., where the restaurant tax contributes less while the hotel tax, entertainment tax, and parking tax contribute very little. The contribution of restaurant tax to local government revenue in the city of Banjarmasin was less, while the hotel tax, entertainment tax, and parking tax contributed much less. Hotel taxes have a significant impact on local government revenue in Banjarmasin, while restaurant taxes, entertainment taxes, and parking taxes partially have no significant impact. Restaurant tax, hotel tax, entertainment tax, and parking tax simultaneously influenced local government revenue in the Banjarmasin region by 81%, and the rest was affected by other variables that were not used in this study.

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