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Jurnal

PENGARUH PAJAK HOTEL DAN HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KOTA KENDARI

JURNAL AKUNTANSI · Vol. 2 No. 1 (2017)

ISSN
2503-3069
Published
2017-10-27
Publisher
JURNAL AKUNTANSI
Language
eng

Abstract

ABSTRACTThe purpose of this research is (1) To Determine The Effect of Taxes of revenue locally-generated revenue; (2) To Know the Entertainment Tax Effect Against Local Revenue; (3) To determine the simultaneous effects of hotel tax and entertainment to local revenues.These results indicate that: Tax Hotel significant positive effect on regional revenue Kendari, entertainment tax Influential Positive but not significant Against Local Revenue Kendari, and Taxes And Entertainment Influential Simultaneously Against Local Revenue Kendari.Keywords: Hotel Tax, Entertainment Tax, and Local Revenue.

Collaboration network of the authors

3 authors · 3 co-authorship links

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  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Dian AgustinaUniversitas Halu Oleo1
Saniwanti SaniwantiUniversitas Halu Oleo1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/AKUNTANSI/oai, first harvested 30 Okt 2026, last seen 30 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH PAJAK HOTEL DAN HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KOTA KENDARI</dc:title>
	<dc:creator>Nuraeni, Nuraeni</dc:creator>
	<dc:description xml:lang="en-US">ABSTRACTThe purpose of this research is (1) To Determine The Effect of Taxes of revenue locally-generated revenue; (2) To Know the Entertainment Tax Effect Against Local Revenue; (3) To determine the simultaneous effects of hotel tax and entertainment to local revenues.These results indicate that: Tax Hotel significant positive effect on regional revenue Kendari, entertainment tax Influential Positive but not significant Against Local Revenue Kendari, and  Taxes And Entertainment Influential Simultaneously Against Local Revenue Kendari.Keywords: Hotel Tax, Entertainment Tax, and Local Revenue.</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-10-27</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/AKUNTANSI/article/view/2987</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI; Vol 2, No 1 (2017)</dc:source>
	<dc:source>2503-3069</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/AKUNTANSI/article/view/2987/2239</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI</dc:rights>
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