Identification of Variables That Improve the Reveneus of Entertainment Tax in the City of Batam City with GRDP Price Apply as Moderating Variable

Haposan Banjarnahor, Syarif Hidayah Lubis

2018

Abstract

This study aims to examine and analyze the effect of the number of entertainment taxpayers, the number of population, the number of foreign tourists and inflation rate on entertainment tax revenues and the Gross Regional Domestic Product (GRDP) at current market price as a moderating variable. This study uses quantitative research by obtaining secondary data while the technique of collecting data is documentation which is recording and copying the data. The population number of this study is obviously unlimited and the sampling method is non probability sampling. The data observed are based on the publication data in the year of 2015 to 2017 which comprises of 36 different data. The study applies multiple linear regression test models. The study found that all independent variables simultaneously have a positive and significant effect on dependent variable. The study also found that inflation rate is the only variabel that partially does not have a significant effect on the dependent variable while the GRDP) at current market price can moderate each variable towards entertainment tax revenues.

Paper Citation

in Harvard Style

Banjarnahor H. and Lubis S. (2018). Identification of Variables That Improve the Reveneus of Entertainment Tax in the City of Batam City with GRDP Price Apply as Moderating Variable.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 1011-1019. DOI: 10.5220/0009500910111019

in Bibtex Style

@conference{unicees18,
author={Haposan Banjarnahor and Syarif Hidayah Lubis},
title={Identification of Variables That Improve the Reveneus of Entertainment Tax in the City of Batam City with GRDP Price Apply as Moderating Variable},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={1011-1019},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009500910111019},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - Identification of Variables That Improve the Reveneus of Entertainment Tax in the City of Batam City with GRDP Price Apply as Moderating Variable
SN - 978-989-758-432-9
AU - Banjarnahor H.
AU - Lubis S.
PY - 2018
SP - 1011
EP - 1019
DO - 10.5220/0009500910111019