Factors Determining Hotel Tax Revenue in Lampung Province
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Published:
Feb 29, 2024
Keywords:
penerimaan pajak hotel; jumlah wisatawan; jumlah hotel; tingkat hunian hotel; rata-rata lama menginap
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Abstract
Penelitian ini bertujuan untuk membuktikan pengaruh Jumlah Wisatawan, Jumlah Hotel, Tingkat Hunian Hotel dan Rata-Rata Lama Menginap Terhadap Penerimaan Pajak Hotel Kota Bandar Lampung. Sumber data diperoleh dari website Badan Pusat Statistik (BPS) Provinsi Lampung dan website Dinas Pendapatan Daerah Provinsi Lampung / Kota Bandar Lampung. Data-data yang diambil yaitu berupa data tahunan dari data jumlah wisatawan, jumlah hotel, tingkat hunian hotel, rata-rata lama menginap dan penerimaan pajak hotel di Kota Bandar Lampung dalam rentang waktu 2016-2020. Analisis data pada penelitian ini menggunakan analisis Regresi Linier Berganda dengan menggunakan SPSS. Hasil penelitian ini menyimpulkan bahwa Jumlah Wisatawan dan Rata-Rata Lama Menginap berpengaruh positif terhadap Penerimaan Pajak Hotel, Jumlah Hotel berpengaruh positif terhadap Penerimaan Pajak Hotel, Tingkat Hunian tidak berpengaruh positif terhadap Pajak Hotel, tidak berpengaruh positif terhadap Penerimaan Pajak Hotel.
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How to Cite
Zebua, S. S., Septiyanti, R., & Desriani, N. (2024). Factors Determining Hotel Tax Revenue in Lampung Province. Economics and Digital Business Review, 5(2), 247–256. https://doi.org/10.37531/ecotal.v5i2.1152
References
This research aims to prove the influence of the number of tourists, number of hotels, hotel occupancy rate and average length of stay on hotel tax revenues in Bandar Lampung City. Data sources were obtained from the Lampung Province Central Statistics Agency (BPS) website and the Lampung Province / Bandar Lampung City Regional Revenue Service website. The data taken is in the form of annual data from data on the number of tourists, number of hotels, hotel occupancy rates, average length of stay and hotel tax revenues in Bandar Lampung City in the 2016-2020 time period. Data analysis in this study used Multiple Linear Regression analysis using SPSS. The results of this study conclude that the number of tourists and average length of stay has a positive effect on hotel tax revenues, the number of hotels has a positive effect on hotel tax revenues, the occupancy rate does not have a positive effect on hotel taxes, and does not have a positive effect on hotel tax revenues.
Keywords: hotel tax revenue; number of tourists; number of hotels; hotel occupancy rates; average length of stay
Article Sidebar
Main Article Content
Abstract
Penelitian ini bertujuan untuk membuktikan pengaruh Jumlah Wisatawan, Jumlah Hotel, Tingkat Hunian Hotel dan Rata-Rata Lama Menginap Terhadap Penerimaan Pajak Hotel Kota Bandar Lampung. Sumber data diperoleh dari website Badan Pusat Statistik (BPS) Provinsi Lampung dan website Dinas Pendapatan Daerah Provinsi Lampung / Kota Bandar Lampung. Data-data yang diambil yaitu berupa data tahunan dari data jumlah wisatawan, jumlah hotel, tingkat hunian hotel, rata-rata lama menginap dan penerimaan pajak hotel di Kota Bandar Lampung dalam rentang waktu 2016-2020. Analisis data pada penelitian ini menggunakan analisis Regresi Linier Berganda dengan menggunakan SPSS. Hasil penelitian ini menyimpulkan bahwa Jumlah Wisatawan dan Rata-Rata Lama Menginap berpengaruh positif terhadap Penerimaan Pajak Hotel, Jumlah Hotel berpengaruh positif terhadap Penerimaan Pajak Hotel, Tingkat Hunian tidak berpengaruh positif terhadap Pajak Hotel, tidak berpengaruh positif terhadap Penerimaan Pajak Hotel.
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Article Details
References
This research aims to prove the influence of the number of tourists, number of hotels, hotel occupancy rate and average length of stay on hotel tax revenues in Bandar Lampung City. Data sources were obtained from the Lampung Province Central Statistics Agency (BPS) website and the Lampung Province / Bandar Lampung City Regional Revenue Service website. The data taken is in the form of annual data from data on the number of tourists, number of hotels, hotel occupancy rates, average length of stay and hotel tax revenues in Bandar Lampung City in the 2016-2020 time period. Data analysis in this study used Multiple Linear Regression analysis using SPSS. The results of this study conclude that the number of tourists and average length of stay has a positive effect on hotel tax revenues, the number of hotels has a positive effect on hotel tax revenues, the occupancy rate does not have a positive effect on hotel taxes, and does not have a positive effect on hotel tax revenues.
Keywords: hotel tax revenue; number of tourists; number of hotels; hotel occupancy rates; average length of stay