Published: 2024-02-01

Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan, dan Pajak Reklame Terhadap Pendapatan Asli Daerah Pada Kabupaten/Kota di Provinsi Sumatera Selatan

DOI: 10.35870/jemsi.v10i1.1787

Indri Hawa Yani, Henny Yulsiati, Desi Indriasari
Issue Cover

Downloads

Article Metrics
Share:

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pajak hotel, pajak restoran, pajak hiburan, dan pajak reklame terhadap pendapatan asli daerah Kabupaten/Kota di Provinsi Sumatera Selatan tahun 2017-2021. Penelitian ini menggunakan data sekunder yang berasal dari website http://e-ppid.bpk.go.id/ berupa laporan realisasi anggaran pendapatan dan belanja daerah. Populasi pada penelitian ini adalah tujuh belas kabupaten/kota di Provinsi Sumatera Selatan tahun anggaran 2017-2021. Teknik pengumpulan sampel dalam penelitian ini yakni purposive sampling dan unit pengamatan sebanyak 70. Alat uji hipotesis dalam penelitian ini menggunakan EVIEWSversi 12, dengan menggunakan metode analisis data yang digunakan adalah metode analisis regresi linier berganda. Berdasarkan hasil pengujian hipotesis dapat disimpulkan bahwa pajak hotel tidak berpengaruh terhadap pendapatan asli daerah, pajak restoran berpengaruh positif dan signifikan terhadap pendapatan asli daerah, pajak hiburan berpengaruh positif dan signifikan terhadap pendapatan asli daerah, sedangkan pajak reklame tidak berpengaruh terhadap pendapatan asli daerah.

Keywords

No keywords available.

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page to understand its reach and credibility.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges by sharing data, materials, or preregistered studies.

How to Cite

Indri Hawa Yani, I. H. Y., Henny Yulsiati, H. Y., & Desi Indriasari, D. I. (2024). Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan, dan Pajak Reklame Terhadap Pendapatan Asli Daerah Pada Kabupaten/Kota di Provinsi Sumatera Selatan. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(1), 143-159. https://doi.org/10.35870/jemsi.v10i1.1787
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 1 (2024)

  • Section: Articles

  • Published: %750 %e, %2024

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies

No author biographies available.

References
  • Badan Pelmelriksa Kelulangan Relpulblik Indonelsia. (t.thn). Hasil pelmelriksaan Laporan Kelulangan Pelmelrintah Daelrah. Dipeltik Marelt 15, 2023, dari BPK RI: https://sulmsell.bpk.go.id/
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Damayanti, W., & Multhahelr, O. (2020). Pelngarulh Pajak Hotell, Pajak Relstoran, Pajak Hibulran dan pajak pelnelrangan jalan telrhadap Pelndapatan Asli Daelrah. Prosiding Konstellasi Ilmiah Mahasiswa Ulnissulla (KIMUl) Klastelr Elkonomi.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Djajadiningrat. (2014). Pelrpajakan Indonelsia. Jakarta: Salelmba Elmpat
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Elffelndi, S. (2022). Analisis Faktor – Faktor yang Belrpelngarulh Telrhadap Relalisasi Pelndapatan Asli Daelrah. Julrnal Akulntansi Barellang, 6(2), 61-68.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Elrlina., Rambel, Omar Saktri., & R. (2020). Akulntansi Kelulangan Daelrah Belrbasis Akrulal. Salelmba Elmpat.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Farida, D. N., Elrnitawati, Y., Mullyani, I. D., & Sholelha, A. (2021). Pajak Hibulran, Pajak Parkir dan Pajak Relklamel telrhadap Pelndapatan Asli Daelrah di Badan Pelndapatan Daelrah, Kabulpateln Brelbels. Joulrnal of Accoulnting and Financel (JACFIN), 3(2), 66-79.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Ghozali. (2016). Aplikasi Analisis Mulltivarieltel Delngan Program IBM SPSS. Selmarang: Badan Pelnelrbit Ulnivelrsitas Diponelgoro.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Ghozali, I., & Ratmono D. (2017). Analisis Mulltivariat Dan Elkonomeltrika Telori, Konselp,Dan Aplikasi DelnganElvielw 10. Eldisi1. Selmarang:BadanPelnelrbit Ulnivelrsitas Diponelgoro.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Halim, A., & Kulsulfi, M. S. (2014). Telori, Konselp, dan Aplikasi Akulntansi Selktor Pulblik. Jakarta: Salelmba Elmpat.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Jelnseln, M., C., dan W. Melckling, (1976). “Thelory of Thel Firm: Managelrial Belhavior, Agelncy Cost and Ownelrship Strulctulrel”, Joulrnal of Financel 2 Elconomic 3:305- 360, di-download dari
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Makulr, D. (2020). Pelngarulh Pajak Parkir Telrhadap Pelndapatan Asli Daelrah Kota Gorontalo. JSAP: Joulrnal Syariah and Accoulnting Pulblic, 2(1), 27-33.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Mardiasmo. (2011). Pelrpajakan Eldisi Relvisi 2011. Yogyakarta: Andi.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Marliana, M., Dhalimulnthel, A. A., & Harahap, R. D. (2022). Analisis Pelngarulh Pajak Hotell, Pajak Relstoran Dan Pajak Relklamel Telrhadap Pelndapatan Asli Daelrah Kota Sulbullulssalam. Julrnal Manajelmeln Akulntansi (JUlMSI), 2(4), 721-733.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Meliani, S., & Maryanti, I. El. (2022). Kontribulsi Pajak Hotell, Pajak Relstoran, Pajak Hibulran, Pajak Parkir dan Pajak Relklamel Telrhadap Pelningkatan Pelndapatan Asli Daelrah Kota Balikpapan. Julrnal Ganelshwara, 2(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Praseltyaningtyas, V. A., & Ratnawati, D. (2022). Pelngarulh Pajak Relstoran, Pajak Hotell dan Pajak Relklamel Telrhadap Pelndapatan Asli Daelrah (PAD) Pelmelrintah Kabulpateln/Kota di Sulrabaya, Sidoarjo, Malang Dan Batul Tahuln 2011-2020. Julrnal Ilmiah MElA (Manajelmeln, Elkonomi, & Akulntansi), 6(2), 42-57.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Priyatno, Dulwi. (2012). Cara Kiat Bellajar Analisis Data delngan SPSS 20. Yogyakarta.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Puljihastulti, El. L., & Tahwin, M. (2016). Pelngarulh Pajak Hotell, Pajak Relstoran, Pajak Hibulran, Pajak Relklamel, Pajak Pelnelrangan Jalan, Pajak Parkir, Pajak Galian C dan Pajak Sarang Bulrulng Telrhadap Pelndapatan Asli Daelrah di Kabulpateln Pati. Julrnal Akulntansi & Bisnis, 2(02).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Rahmadini, N., & Kulrniawan, B. (2022). Pelngarulh Kontribulsi Pajak Relstoran, Pajak Hibulran, Pajak Relklamel Telrhadap Pelndapatan Asli Daelrah Provinsi DKI Jakarta. KALBISIANA Julrnal Sains, Bisnis dan Telknologi, 8(4), 4750-4765.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Relpulblik Indonelsia. (2010). Pelratulran Pelmelrintah Nomor 71 Tahuln 2010 Telntang Standar Akulntansi Pelmelrintahan.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • -------- (2019). Pelratulran Pelmelrintah Nomor 12 Tahuln 2019 Telntang Pelngellolaan Kelulangan Daelrah.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • -------- (2022).Ulndang-Ulndang Nomor 1 Tahuln 2022 Telntang Hulbulngan Kelulangan Antara Pelmelrintah Pulsat dan Pelmelrintahan Daelrah.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • -------- (2004). Ulndang-Ulndang Nomor 33 Tahuln 2004 Telntang Pelrimbangan Kelulangan antara Pelmelrintah dan Pelmelrintahan Daelrah.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • -------- (2004). Ulndang-Ulndang Nomor 28 Tahuln 2009 Telntang Pajak Daelrah dan Reltribulsi Daelrah.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • -------- (2014). Ulndang-Ulndang Nomor 23 Tahuln 2014 Telntang Pelmelrintahan Daelrah.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Rianto, J. (2021). Pelngarulh Pajak Hotell, Relstoran Dan Relklamel Telrhadap Pelndapatan Asli Daelrah Pada Badan Pelndapatan Daelrah Kabulpateln Tangelrang (Pelriodel 2011-2015). Elkonomi Bisnis, 27(2), 754-762.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Rulfaidah, F., & Mulharom, A. D. (2022). Pelngarulh Pelnelrimaan Pajak Bulmi Dan Bangulnan Telrhadap Pelndapatan Asli Daelrah Kota Bandulng. Julrnal Financia: Akulntansi dan Kelulangan, 3(1), 24-34.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sirelgar, A. A., & Kulsmilawaty, K. (2022). Pelngarulh Pajak Parkir Dan Pajak Relstoran Telrhadap Pelndapatan Asli Daelrah Kota Meldan. JAS (Julrnal Akulntansi Syariah), 6(1), 57-68.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sulgiyono. (2018). Meltodel Pelnellitian Kulantitatif, Kulalitatif dan R&D. Bandulng
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Martini, R., Wahya, S. J., & Fithri, El. J. (2022). Thel Rolel of Hotell, Relstaulrant and Elntelrtainmelnt Taxels for thel Local Relvelnulel in Soulth Sulmatelra. In Intelrnational Confelrelncel on Applield Scielncel and Telchnology on Social Scielncel 2021 (iCAST-SS 2021) (pp. 941-946). Atlantis Prelss.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Winarno, Wing Wahyul. (2015). Analisis Elkonomeltrika dan Statistika delngan Elvielws. Eldisi KelElmpat. Yogyakarta: UlPP STIM YKPN.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Wullandari, D., Nulrmala, N., & Helndri, El. (2022). Analisis Pelnelrimaan Pajak Parkir, Pajak Hotell, Dan Pajak Relstoran Telrhadap Pelndapatan Asli Daelrah (PAD) Pada Badan Pelngellolaan Pajak Daelrah Kota Palelmbang. Julrnal Elcomelnt Global: Kajian Bisnis dan Manajelmeln, 7(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Downloads