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Authors: Deden Edwar Yokeu Bernardin and Iwan Sofyan

Affiliation: University of Bina Sarana Informatika Bandung and Indonesia, Indonesia

Keyword(s): Hotel taxes, Entertainment taxes, District Own Source Revenue.

Abstract: The aim of study is to know the influence of hotel taxes and entertainment taxes toward District Own Source Revenue of Bandung City both partially and simultaneously, with using descriptive verification methods. Sample used in this study is using realized budget report as much as seven years from 2010 until 2016 by using multiple regression analysis. This study result shows that the influence of hotel taxes towards District Own Source Revenue has influence significantly or directly proportional with positive value. The influence of entertainment taxes towards District Own Source Revenue has influence not significantly with negative value, it means if entertainment taxes is getting increased or decreased, it not leads with the same changing with its District Own Source Revenue. While the influence of hotel taxes and entertainment taxes toward District Own Source Revenue togetherness has significant and compared influence, with the level of influence result obtained is 100 percentage w ith positive value, this case shows that the local tax in form of hotel taxes and entertainment taxes during 2010 until 2016 give a great contribution in improving District Own Source Revenue of Bandung City from year to year. (More)

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Paper citation in several formats:
Bernardin, D. and Sofyan, I. (2018). The Influence of Hotel Taxes and Entertainment Taxes toward District Own Source Revenue in Bandung City. In 1st International Conference on Islamic Economics, Business, and Philanthropy - ICIEBP; ISBN 978-989-758-315-5; ISSN 2184-2736, SciTePress, pages 67-72. DOI: 10.5220/0007076900670072

@conference{iciebp18,
author={Deden Edwar Yokeu Bernardin. and Iwan Sofyan.},
title={The Influence of Hotel Taxes and Entertainment Taxes toward District Own Source Revenue in Bandung City},
booktitle={1st International Conference on Islamic Economics, Business, and Philanthropy - ICIEBP},
year={2018},
pages={67-72},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007076900670072},
isbn={978-989-758-315-5},
issn={2184-2736},
}

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - ICIEBP
TI - The Influence of Hotel Taxes and Entertainment Taxes toward District Own Source Revenue in Bandung City
SN - 978-989-758-315-5
IS - 2184-2736
AU - Bernardin, D.
AU - Sofyan, I.
PY - 2018
SP - 67
EP - 72
DO - 10.5220/0007076900670072
PB - SciTePress

- Science and Technology Publications, Lda.
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