The Tax Optimization Strategy Of Tourism Sector To Increase Banyuwangi Regency’s Income

  • Masetya Mukti Mukti State Polytechnic of Banyuwangi
  • Jemi Cahya Adi Wijaya State Polytechnic of Banyuwangi
  • Ayu Wanda Febrian State Polytechnic of Banyuwangi

Abstract

Abstract


Purpose: Banyuwangi Regency is intensively optimizing the tourism sector that has enormous natural and cultural potential. The tourism sector has a broad impact (multiplier effect) felt by all layers of businesses, including businesses in the entertainment industry, hospitality and restaurants. These three business sectors will directly affect income through the tourism sector's local tax. The purpose of this study is determine the relationship of the tourist visitation number to the entertainment tax of Banyuwangi Regency, to find out the relationship of the tourist visitation number to the hotel tax of Banyuwangi Regency, to determine the relationship of the tourist visitation number to the restaurant tax of Banyuwangi Regency.


Research methods: The analytical method used in this study is Product Moment Correlation Analysis.


Results and discussions: The results of this study indicate that the relationship of the Tourist visitation Number (X1) to the Entertainment Tax (Y1) obtained by Pearson product moment value is 0.938 (Very Strong). The relationship of the Tourist visitation Number (X1) to the Hotel Tax (Y2) obtained by Pearson product moment value is 0.955 (Very Strong). The relationship of the Tourist visitation Number (X1) to Restaurant Tax (Y3) obtained by Pearson product moment value from the Correlation Coefficient is 0.889 (Very Strong).


Conclusion: The Three tourism  taxes had positive correlations with the Tourist visitation


Keywords: optimizing, tourism sector, tax, hospitality

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Published
Jun 24, 2021
How to Cite
MUKTI, Masetya Mukti; WIJAYA, Jemi Cahya Adi; FEBRIAN, Ayu Wanda. The Tax Optimization Strategy Of Tourism Sector To Increase Banyuwangi Regency’s Income. International Journal of Applied Sciences in Tourism and Events, [S.l.], v. 5, n. 1, p. 64-69, june 2021. ISSN 2580-5592. Available at: <http://ojs.pnb.ac.id/index.php/IJASTE/article/view/2180>. Date accessed: 17 sep. 2021. doi: http://dx.doi.org/10.31940/ijaste.v5i1.2180.
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Articles