Pengaruh Kunjungan Wisata, UMKM, Pajak Hiburan, Retribusi Pariwisata Terhadap PAD Kota Surakarta

This study aims to analyze the effect of tourist visits on Regional Original Income, Analyze UMKM on Regional Original Incomes, analyze entertainment tax on Regional Original Income, analyze tourism levies on Regional Original Income. In this study using a quantitative descriptive approach. The popu...

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Main Authors: Prisma Dwi Anggraeni, Nuwun Priyono
Format: Article
Language:English
Published: Maranatha Christian University 2022-11-01
Series:Jurnal Akuntansi
Online Access:https://journal.maranatha.edu/index.php/jam/article/view/5263
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author Prisma Dwi Anggraeni
Nuwun Priyono
author_facet Prisma Dwi Anggraeni
Nuwun Priyono
author_sort Prisma Dwi Anggraeni
collection DOAJ
description This study aims to analyze the effect of tourist visits on Regional Original Income, Analyze UMKM on Regional Original Incomes, analyze entertainment tax on Regional Original Income, analyze tourism levies on Regional Original Income. In this study using a quantitative descriptive approach. The population of this research is tourist visits, UMKM, entertainment taxes, tourism levies and local revenue (PAD) in the city of Surakarta. The sample in this study has a period of 15 years 2005-2020. The analytical method used in this research is multiple linear regression analysis techniques. The results of this study show that partially tourist visits, UMKM, and entertainment taxes do not have a significant effect on PAD, while tourism levies partially show a significant effect on PAD. The tourist visit, UMKM, entertainment taxes, and tourism levies simultaneously affect PAD. The results of the coefficient of determination of the independent variable PAD are influenced by the dependent variable of tourist visits, UMKM, entertainment taxes and tourism levies of 95.5%, while 4.5% is influenced by other variables. Keywords: Tourist Visits, UMKM, Entertainment Taxes, Tourism Levies, and PAD
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issn 2085-8698
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publishDate 2022-11-01
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series Jurnal Akuntansi
spelling doaj-art-43430d44d7ef425bba82f8a8bb2932922025-08-20T03:10:13ZengMaranatha Christian UniversityJurnal Akuntansi2085-86982598-49772022-11-011422892994820Pengaruh Kunjungan Wisata, UMKM, Pajak Hiburan, Retribusi Pariwisata Terhadap PAD Kota SurakartaPrisma Dwi Anggraeni0Nuwun Priyono1Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas TidarProgram Studi D3 Akuntansi, Fakultas Ekonomi, Universitas TidarThis study aims to analyze the effect of tourist visits on Regional Original Income, Analyze UMKM on Regional Original Incomes, analyze entertainment tax on Regional Original Income, analyze tourism levies on Regional Original Income. In this study using a quantitative descriptive approach. The population of this research is tourist visits, UMKM, entertainment taxes, tourism levies and local revenue (PAD) in the city of Surakarta. The sample in this study has a period of 15 years 2005-2020. The analytical method used in this research is multiple linear regression analysis techniques. The results of this study show that partially tourist visits, UMKM, and entertainment taxes do not have a significant effect on PAD, while tourism levies partially show a significant effect on PAD. The tourist visit, UMKM, entertainment taxes, and tourism levies simultaneously affect PAD. The results of the coefficient of determination of the independent variable PAD are influenced by the dependent variable of tourist visits, UMKM, entertainment taxes and tourism levies of 95.5%, while 4.5% is influenced by other variables. Keywords: Tourist Visits, UMKM, Entertainment Taxes, Tourism Levies, and PADhttps://journal.maranatha.edu/index.php/jam/article/view/5263
spellingShingle Prisma Dwi Anggraeni
Nuwun Priyono
Pengaruh Kunjungan Wisata, UMKM, Pajak Hiburan, Retribusi Pariwisata Terhadap PAD Kota Surakarta
Jurnal Akuntansi
title Pengaruh Kunjungan Wisata, UMKM, Pajak Hiburan, Retribusi Pariwisata Terhadap PAD Kota Surakarta
title_full Pengaruh Kunjungan Wisata, UMKM, Pajak Hiburan, Retribusi Pariwisata Terhadap PAD Kota Surakarta
title_fullStr Pengaruh Kunjungan Wisata, UMKM, Pajak Hiburan, Retribusi Pariwisata Terhadap PAD Kota Surakarta
title_full_unstemmed Pengaruh Kunjungan Wisata, UMKM, Pajak Hiburan, Retribusi Pariwisata Terhadap PAD Kota Surakarta
title_short Pengaruh Kunjungan Wisata, UMKM, Pajak Hiburan, Retribusi Pariwisata Terhadap PAD Kota Surakarta
title_sort pengaruh kunjungan wisata umkm pajak hiburan retribusi pariwisata terhadap pad kota surakarta
url https://journal.maranatha.edu/index.php/jam/article/view/5263
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AT nuwunpriyono pengaruhkunjunganwisataumkmpajakhiburanretribusipariwisataterhadappadkotasurakarta