| dc.identifier.citation | Afrizal, E., & Suhono. (2021). The Effect of Entertainment Tax, Advertisement Tax, and Road Lighting Tax Against Local Revenue in Karawang Regency. International Journal of Accounting Tax and Business, 2(2), 34–44. [2] Anggraini, R. (2017). The Effect of Hotel Tax, Restaurant Tax and Entertainment Tax on Increasing Local Revenue of Tulungagung Regency for the 2012-2016 Period. Journal of Business Economics, 5(2). [3] Ardiansyah, A., Putra, B. B., Wicaksono, G., & Inayah, R. (2023). Analysis Of The Role of Hotel Tax Effectiveness and Contribution to Cilacap Regional Income. Yudishtira Journal: Indonesian Journal of Finance and Strategy Inside, 3(1), 10–20. [4] Asriyawati, M. H. (2014). The Influence of Hotel Tax, Restaurant Tax and Advertising Tax on Local Revenue of Tanjung Pinang City 2009-2013 Period. Journal of Business Administration (JAB), 1, 1–15. [5] Astuti, A. (2020). Analysis Of Effectiveness and Contribution of Advertisement Tax Collection on Original Regional Income. JASA (Journal of Accounting, Auditing and Accounting Information Systems), 4(3), 338–346. [6] Bhakti, A. P., Aini, M., Purwanto, Adriyanto, Widyajala, B., Widiadi, A., Santoso, K. R. S., Affandi, I. M., Sembiring, BA, Hadiana, I., Purwandi, Kartiko, I., Suprapti, P ., Sofi, I., Wahyu, S., Nugraha, G., Khoirunnisa, N., & Sanati, K. (2022). Regional Economic and Fiscal Development Report: Increasing Local Taxing Power. In LPEFD XXVI (April Issue, pp. 1–26). [7] Biringkanae, A., & Tammu, R. G. (2021). The Influence of Hotel Tax, Restaurant Tax, Entertainment Tax on Regional Original Income of Tana Toraja Regency. Public Administration Journal, 4(1), 19–25. [8] Buyon, T., Jonathan, R., & Latif, I. N. (2016). Regional Tax Contribution to Regional Original Revenue (PAD) of West Kutai Regency. Journal of Management and Accounting, 5(1), 1–5. [9] Damayanti, W. S. R., & Muthaher, D. O. (2020). The Effect of Hotel Tax, Restaurant Tax, Entertainment Tax and Street Lighting Tax on Regional Original Income. Journal of Chemical Information and Modeling, 53(9), 331–356. http://infor.seaninstitute.org/index.php JURNAL SCIENTIA, Volume 12 No 3, 2023 ISSN 2302-0059 Jurnal Scientia is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY NC 4.0) 2613 [10] DJPK Ministry of Finance. (2023). What are the sources of regional income. DJPK Site Management. (accessed February 20, 2023) [11] Hanum, Z. (2022). The Influence of Entertainment Tax Receiving and Advertising Tax on Regional Original Income. Journal of International Conference Proceedings, 5(2), 518–525. https://doi.org/10.32535/jicp.v5i2.1714 [12] Iswati. (2018). Analysis of Hotel Tax Contribution to Local Revenue of Samarinda City. Economics, 6(3), 109–116. [13] Kurniawan, D. (2011). Advertising Tax Contribution to the Local Revenue of Kudus Regency. Echoes of Eksos, 7(01), 1–15. [14] Milanda, D. Putri. (2019). Analysis of Advertising Tax Contribution to Regional Original Revenue in Samarinda City. Journal of Economics: Management, Accounting & Sharia Banking, 8(2), 2013–2015. [15] Monoarfa, M., Olilingo, F. Z., & Santoso, I. R. (2022). Analysis of the Effect of Entertainment Tax, Hotel Tax and Restaurant Tax on Regional Original Income (Pad) in Gorontalo City 2014- 2018. European Journal of Research Development and Sustainability, 3(1), 84–87. [16] Muhammad, N. (2020). The Effect of Restaurant Taxes and Hotel Taxes on Regional Original Income (PAD) is Reviewed from an Islamic Economic Perspective Study of the Metro City Regional Tax and Retribution Management Agency (BPPRD) (2012-2019). UIN Raden Intan Lampung. [17] Prasetyaningtyas, V. A., & Rahmawati, D. (2022). The Effect of Restaurant Tax, Hotel Tax and Advertising Tax on District/City Government Original Revenue (PAD) in Surabaya, Sidoarjo, Malang and Batu in 2011-2020. MEA Scientific Journal (Management, Economics, and Accounting), 6(2), 42–57. [18] Rikayana, H., & Nurhasanah. (2020). The Effect of Hotel Tax, Restaurant Tax, Entertaiment Tax and The Number of Tourists on Locally-Generated Revenue at Bintan Districts. Management, and Accounting, 2(2), 239–250. [19] Sipayung, T., & Abdurrahmansyah. (2021). The Effect of Hotel Tax and Advertising Tax on Local Revenue of Pematang Siantar City (Case Study: Financial Management Board of Pematang Siantar City). Equitable Journal, 3(1), 10–17. https://doi.org/10.36985/ekuilnomi.v3i1.116 [20] Sukmawati, M., & Ishak, J. F. (2019). The Influence of Advertising Tax Contribution and Restaurant Tax on Local Revenue in Bandung City. Proceedings of Industrial Research Workshop and National Seminar, 10(1), 1056–1068. [21] Supriyadi, A. P., & Ahmad, F. (2021). Analysis of the Effectiveness Ratio of PAD on the Regional Financial Performance of the City of Jakarta for the 2015-2019 period. Journal of Accounting and Finance, 8(1), 39–43. https://doi.org/10.31294/moneter.v8i1.9423 [22] Titania, E. B., & Rahmawati, I. D. (2022). The Effect of Hotel Tax and Restaurant Tax on Local Own-Source Revenue (PAD): The Effect of Hotel Tax and Restaurant Tax on Regional Original Income (PAD). Indonesian Journal of Public Policy Review, 19, 1–6. [23] "Law of the Republic of Indonesia Number 33 of 2004", Concerning Financial Balance Between the Central Government and Regional Governments. [24] Law of the Republic of Indonesia Number 28 of 2009", Concerning Regional Taxes and Regional Levies. [25] Willy, S. (2020). Effect of Hotel Tax and Restaurant Tax on Regional Original Income (PAD). Journal of Accounting and Banking Research, 14(2), 320–326. [26] Wulandari, D. A., & Kartika, A. (2021). The Influence of Hotel and Restaurant Tax Receipts and Regional Retribution on Regional Original Income. Derivatives: Journal of Management, 15(2), 164–179. | id_ID |
