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INFLUENCE OF THE EFFECTIVENESS OF HOTEL TAX, RESTAURANT TAX, AND ENTERTAINMENT TAX REVENUE ON THE EFFECTIVENESS OF LOCAL REVENUE WITH ECONOMIC GROWTH AS A MODERATING VARIABLE (EMPIRICAL STUDY ON DISTRICTS/CITIES IN JAMBI PROVINCE FOR THE PERIOD 2017-2023)

Jurnal Cakrawala Akuntansi · Vol. 17 No. 1 (2025) · hlm. 53–73

DOI
10.22437/jca.v17i1.47196
ISSN
3123-1918, 1979-4851
Terbit
2025-02-01
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study aims to determine the effect of the effectiveness of hotel tax, restaurant tax, and entertainment tax revenues on the effectiveness of local revenue (PAD) collection, with economic growth as a moderating variable in the Regencies/Cities of Jambi Province for the period 2017–2023. This study is a quantitative research using secondary data. The population in this study consists of Regencies/Cities in Jambi Province for the period 2017–2023. The sampling technique used is saturated sampling. A total of 77 data samples were examined in this study. Data analysis was conducted using multiple linear regression analysis and Moderating Regression Analysis (MRA), with IBM SPSS Version 29 as the analytical tool. The results of the study show that (1) the effectiveness of hotel tax revenue has no significant effect on the effectiveness of local revenue collection. (2) The effectiveness of restaurant tax revenue has a significant effect on the effectiveness of local revenue collection. (3) The effectiveness of entertainment tax revenue has no significant effect on the effectiveness of local revenue collection. (4) Economic growth is not able to moderate the effect of the effectiveness of hotel tax revenue on the effectiveness of local revenue collection. (5) Economic growth is not able to moderate the effect of the effectiveness of restaurant tax revenue on the effectiveness of local revenue collection. (6) Economic growth is not able to moderate the effect of the effectiveness of entertainment tax revenue on the effectiveness of local revenue collection.

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  • Hasanuddin University
  • State University of Makassar
  • Universitas Halu Oleo
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Rekan penulisOrganisasiArtikel bersama
Misni ErwatiAfiliasi tidak diketahui3
Lutfi LutfiState University of Makassar2
Wiralestari WiralestariAfiliasi tidak diketahui2
Yuliusman YuliusmanAfiliasi tidak diketahui2
Wiwik TiswiyantiAfiliasi tidak diketahui2
Sumarni SumarniHasanuddin University1
Sri RahayuHasanuddin University1
Haryadi HaryadiAfiliasi tidak diketahui1
Wirmie Eka PutraAfiliasi tidak diketahui1
Margarettha MargaretthaAfiliasi tidak diketahui1
Hasriati NasutionAfiliasi tidak diketahui1
Dewi fitrianiAfiliasi tidak diketahui1
Widya Sari WendryAfiliasi tidak diketahui1
Rico WijayaAfiliasi tidak diketahui1
Enggar D. P. ArumAfiliasi tidak diketahui1
Istiqomah MalindaAfiliasi tidak diketahui1
Rita FriyaniAfiliasi tidak diketahui1
Zazatia ZazatiaAfiliasi tidak diketahui1
Angga PratamaAfiliasi tidak diketahui1
Sulthoni FiqriAfiliasi tidak diketahui1
Azzahra Adira IbrahimAfiliasi tidak diketahui1
Wirmie Eka PutraAfiliasi tidak diketahui1
RAHAYU RAHAYUUniversitas Halu Oleo1
Riri Cofantry AnaguswaAfiliasi tidak diketahui1
Susi SusantiAfiliasi tidak diketahui1
Yudi YudiAfiliasi tidak diketahui1
Dica Lady SilveraAfiliasi tidak diketahui1
Daniel Siswanto LubisAfiliasi tidak diketahui1
Siska SafiraAfiliasi tidak diketahui1
Fredy OlimsarAfiliasi tidak diketahui1
Istiana Dwi SariAfiliasi tidak diketahui1
Ananda Fitri FebrianiAfiliasi tidak diketahui1
Atik WaddahAfiliasi tidak diketahui1
Salman JumailiAfiliasi tidak diketahui1
Anju SaputraAfiliasi tidak diketahui1
Namira Putri AnindaAfiliasi tidak diketahui1
Halilintar HalilintarAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">INFLUENCE OF THE EFFECTIVENESS OF HOTEL TAX, RESTAURANT TAX, AND ENTERTAINMENT TAX REVENUE ON THE EFFECTIVENESS OF LOCAL REVENUE WITH ECONOMIC GROWTH AS A MODERATING VARIABLE (EMPIRICAL STUDY ON DISTRICTS/CITIES IN JAMBI PROVINCE FOR THE PERIOD 2017-2023)</dc:title>
	<dc:creator xml:lang="en">Samila, Putri</dc:creator>
	<dc:creator xml:lang="en">Sam, Iskandar</dc:creator>
	<dc:creator xml:lang="en">Safelia, Nela</dc:creator>
	<dc:subject xml:lang="en">Effectiveness of Hotel Taxes</dc:subject>
	<dc:subject xml:lang="en">Effectiveness of Restaurant Taxes</dc:subject>
	<dc:subject xml:lang="en">Effectiveness of Entertainment Taxes</dc:subject>
	<dc:subject xml:lang="en">Effectiveness of Local Own Revenue</dc:subject>
	<dc:subject xml:lang="en">Economic Growth</dc:subject>
	<dc:description xml:lang="en">This study aims to determine the effect of the effectiveness of hotel tax, restaurant tax, and entertainment tax revenues on the effectiveness of local revenue (PAD) collection, with economic growth as a moderating variable in the Regencies/Cities of Jambi Province for the period 2017–2023. This study is a quantitative research using secondary data. The population in this study consists of Regencies/Cities in Jambi Province for the period 2017–2023. The sampling technique used is saturated sampling. A total of 77 data samples were examined in this study. Data analysis was conducted using multiple linear regression analysis and Moderating Regression Analysis (MRA), with IBM SPSS Version 29 as the analytical tool. The results of the study show that (1) the effectiveness of hotel tax revenue has no significant effect on the effectiveness of local revenue collection. (2) The effectiveness of restaurant tax revenue has a significant effect on the effectiveness of local revenue collection. (3) The effectiveness of entertainment tax revenue has no significant effect on the effectiveness of local revenue collection. (4) Economic growth is not able to moderate the effect of the effectiveness of hotel tax revenue on the effectiveness of local revenue collection. (5) Economic growth is not able to moderate the effect of the effectiveness of restaurant tax revenue on the effectiveness of local revenue collection. (6) Economic growth is not able to moderate the effect of the effectiveness of entertainment tax revenue on the effectiveness of local revenue collection.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2025-02-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/47196</dc:identifier>
	<dc:identifier>10.22437/jca.v17i1.47196</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi ; 53-73</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/47196/21794</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Putri Samila, Iskandar Sam, Nela Safelia</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>