The Impact of Tourism Sector on Regional Revenue Through Taxes As Intervening Variable

Abstract

West Java has the potential to attract tourists. This potential must be developed to have a positive impact on the regional economy and society. The tourism sector is able to absorb employment because the service-based tourism sector employs people. One development is to increase the quantity and quality of hotels and restaurants. Hotels and restaurants cannot be separated from tourism, as there is tourism there must be hotels and restaurants so that tourists can feel comfortable during their trip. This research uses quantitative research by the method of multiple regression analysis by the intervention method. As for data collection techniques using documentation techniques and literature study. This study uses secondary data sources from Central Bureau of Statistics. Before the hypothesis test, the data passed the classical hypothesis test and all met the requirements. The results showed that the tourism sector had an impact on the Regional Original Income of West Java of IDR 2,985,089.3. The tourism sector has an impact on taxes of IDR 398,637,968,764. Then the tourism sector has an impact on the Regional Original Income of West Java Province through a tax of IDR 123,599,999.