Ramadhan, Kidung Asa and , Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D (2026) Pengaruh Pajak Hotel, Pajak Restauran, Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Dan Pajak Bumi Bangunan (PBB) Terhadap Pertumbuhan Ekonomi Kab/kota Se-jawa Timur Tahun 2019-2020. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to analyze the impact of hotel taxes, restaurant taxes, land and building acquisition fees (BPHTB), and land and building taxes (PBB) on regional revenue (PAD) of regencies/cities in East Java Province during the 2019–2020 period. The background of this study is based on the strategic role of regional taxes as the primary source of PAD revenue, which serves as an indicator of local government fiscal independence. Hotel and restaurant taxes reflect the dynamics of the tourism sector and public consumption, while BPHTB and PBB are more influenced by land activities and property ownership. The study used secondary data in the form of regional tax revenue realization reports published by the Directorate General of Taxes and official documents from district/city governments in East Java. The analysis was conducted using multiple linear regression analysis using four variables. The results of the study indicate that hotel and restaurant taxes have a significant positive impact on regional revenue (PAD), indicating that the development of the service, culinary, and tourism sectors contributes significantly to regional revenue. Land and Building Tax (BPHTB) and Building Tax (PBB) also have a positive impact, but their contribution levels fluctuate due to the dynamics of the property market. This study emphasizes the importance of optimizing the management of hotel, restaurant, and BPHTB taxes as instruments for increasing PAD, as well as the need for innovative policies to improve the effectiveness of PBB collection. Thus, local governments in East Java can strengthen their fiscal capacity while encouraging independent regional development through sustainable revenue sources.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | hotel tax, restaurant tax, BPHTB, PBB, PAD, East Java |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > Accounting H Social Sciences > HF Commerce > Accounting > Taxation |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | KIDUNG ASA RAMADHAN |
| Date Deposited: | 20 Feb 2026 01:34 |
| Last Modified: | 20 Feb 2026 01:34 |
| URI: | http://eprints.ums.ac.id/id/eprint/142836 |
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