Optimization of Regional Revenue Through Tourism Sector for Improving Own Source Revenue of Yogyakarta City

DOI

10.2991/aebmr.k.210311.035How to use a DOI?

Keywords

own source revenue, tourism sector, restaurant tax, entertainment tax

Abstract

Regional government makes some efforts to improve its economy including in improving Own Source Revenue. One of the efforts for improving Own Source Revenue is by optimizing its potency in tourism sector. The connection between tourism industry and regional revenue is through domestic income and profit sharing tax/non tax. Successful development of tourism sector means that it will increase its role in regional revenue, in which tourism is the main component by considering the influencial factors, such as the number of tourists visiting either domestic or international tourists, the hotel occupancy rate, hotel tax, restaurant tax, entertainment tax and tourism levy. The analysis methodology used in this research was multiple linear regression with domestic income of tourism sector as dependent variable and four independent variables, they were the number of tourists, the hotel occupancy rate, restaurant tax, and entertainment tax. The analysis results obtained show that variables of the number of tourists, the hotel occupancy rate, restaurant tax and entertainment tax have significant influence towards variable of regional revenue of tourism sector. The value of determination coefficient (R2) is 87,9% which means that the variety of independent variables in model of regional revenue of tourism sector could be explained by variety of independent variables, namely the number of tourists, the hotel occupancy rate, the restaurant tax and the entertainment tax, whereas the rests, as much as 12,1%, could be explained by other factors outside the model.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rini Raharti
AU  - Fathonah Eka Susanti
AU  - Titi Laras
PY  - 2021
DA  - 2021/03/13
TI  - Optimization of Regional Revenue Through Tourism Sector for Improving Own Source Revenue of Yogyakarta City
BT  - Proceedings of the 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020)
PB  - Atlantis Press
SP  - 179
EP  - 184
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210311.035
DO  - 10.2991/aebmr.k.210311.035
ID  - Raharti2021
ER  -