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ANALISIS STRATEGI PENINGKATAN PAJAK HOTEL, RESTORAN DAN RUMAH MAKAN DALAM MENUNJANG PENDAPATAN ASLI DAERAH DI KOTA KENDARI

Journal Publicuho · Vol. 5 No. 1 (2022) · pp. 193–206

DOI
10.35817/jpu.v5i1.24181
ISSN
2621-1351, 2685-0729
Published
2022-03-10
Publisher
Universitas Halu Oleo
Language
eng
License
creativecommons.org/licenses/by/4.0

Abstract

This study aims to analyze the strategy of increasing hotel, restaurant, and restaurant tax revenue in Kendari City in supporting locally-generated revenue. This type of research is an associative survey research with a qualitative descriptive approach. The population in this study are a hotel, restaurant, and restaurant entrepreneurs plus officials from the Regional Revenue Agency. Samples were taken using a purposive technique. Data were collected using questionnaires, interviews, and observations of all respondents and informants. Data were analyzed descriptively and SWOT analysis. The results showed that the strategy used in increasing hotel, restaurant, and restaurant taxes to support Kendari City's locally-generated revenue was through structuring tax management mechanisms and procedures, developing institutional capacity, and through tax development policies. Then combine the various strengths and weaknesses of the organization by taking advantage of opportunities as carefully as possible and while dealing with the challenges faced by the organization in an effort to increase Regional Original Income

Keywords

Collaboration network of the authors

40 authors · 224 co-authorship links · 3 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Universitas Muhammadiyah Parepare
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Ratna SupiyahUniversitas Halu Oleo12
Sarpin SarpinUniversitas Halu Oleo10
Harnina RidwanUniversitas Halu Oleo10
Bakri YusufUniversitas Halu Oleo9
Dewi AnggrainiAffiliation unknown7
Asrul JayaUniversitas Halu Oleo6
Ambo UpeUniversitas Halu Oleo6
Sirajuddin SirajuddinUniversitas Halu Oleo6
Sarmadan SarmadanAffiliation unknown6
Syaifudin Suhri KasimUniversitas Halu Oleo5
Bahtiar BahtiarUniversitas Halu Oleo5
Darmin TuwuUniversitas Halu Oleo4
Megawati Asrul TawuloUniversitas Halu Oleo4
Damsid DamsidAffiliation unknown4
Peribadi PeribadiUniversitas Halu Oleo3
Fera Tri SusilawatyUniversitas Halu Oleo3
La Ode Muh. UmranUniversitas Halu Oleo3
La Ode HermanAffiliation unknown3
Aryuni Salpiana JabarUniversitas Halu Oleo3
Tanzil TanzilUniversitas Halu Oleo3
La TarifuUniversitas Halu Oleo3
Jamaluddin HosUniversitas Halu Oleo3
Sarmadan SarmadanUniversitas Halu Oleo2
Hisna TomsioAffiliation unknown2
Akfan AkfanUniversitas Halu Oleo2
Muh. RusliUniversitas Halu Oleo2
Samsul SamsulUniversitas Halu Oleo1
Muhammad Rizal ArsyadUniversitas Halu Oleo1
La Ode MontasirAffiliation unknown1
Harnianti HarniantiAffiliation unknown1
Yoenita JayadisastraUniversitas Halu Oleo1
Harita HaritaAffiliation unknown1
Muhammad Aqil RusliUniversitas Halu Oleo1
Hasmi HasmiUniversitas Muhammadiyah Parepare1
WaOde Sitti MarlindoAffiliation unknown1

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/PUBLICUHO/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS STRATEGI PENINGKATAN PAJAK HOTEL, RESTORAN DAN RUMAH MAKAN DALAM MENUNJANG  PENDAPATAN ASLI DAERAH DI KOTA KENDARI</dc:title>
	<dc:creator>Suhri Kasim, Syaifudin</dc:creator>
	<dc:creator>Juhaepa, Juhaepa</dc:creator>
	<dc:creator>Masrul, Masrul</dc:creator>
	<dc:creator>Roslan, Suharty</dc:creator>
	<dc:creator>Tawulo, Megawati A.</dc:creator>
	<dc:subject xml:lang="en-US">Ilmu Sosial</dc:subject>
	<dc:subject xml:lang="en-US">Hotel; Locally-generated revenue; Restaurant and Restaurant Tax, Strategy</dc:subject>
	<dc:description xml:lang="en-US">This study aims to analyze the strategy of increasing hotel, restaurant, and restaurant tax revenue in Kendari City in supporting locally-generated revenue. This type of research is an associative survey research with a qualitative descriptive approach. The population in this study are a hotel, restaurant, and restaurant entrepreneurs plus officials from the Regional Revenue Agency. Samples were taken using a purposive technique. Data were collected using questionnaires, interviews, and observations of all respondents and informants. Data were analyzed descriptively and SWOT analysis. The results showed that the strategy used in increasing hotel, restaurant, and restaurant taxes to support Kendari City's locally-generated revenue was through structuring tax management mechanisms and procedures, developing institutional capacity, and through tax development policies. Then combine the various strengths and weaknesses of the organization by taking advantage of opportunities as carefully as possible and while dealing with the challenges faced by the organization in an effort to increase Regional Original Income</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2022-03-10</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:type xml:lang="en-US">QUANTITATIVE</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/PUBLICUHO/article/view/24181</dc:identifier>
	<dc:identifier>10.35817/jpu.v5i1.24181</dc:identifier>
	<dc:source xml:lang="en-US">Journal Publicuho; Vol 5, No 1 (2022): February - April; 193-206</dc:source>
	<dc:source>2621-1351</dc:source>
	<dc:source>2685-0729</dc:source>
	<dc:source>10.35817/jpu.v5i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/PUBLICUHO/article/view/24181/pdf</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 Syaifudin Suhri Kasim, Juhaepa Juhaepa, Masrul Masrul, Suharty Roslan, Megawati A. Tawulo</dc:rights>
	<dc:rights xml:lang="en-US">http://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>