Record Details

Strategies for increasing tax revenue in tourism sector

Economic Journal of Emerging Markets

View Archive Info
 
 
Field Value
 
Title Strategies for increasing tax revenue in tourism sector
 
Creator Djulius, Horas
 
Subject Taxation, Industry Studies: Tourism
tax morale, tax complience, public service, ordered probit
H26, H71, L83
 
Description This study examines taxpayer considerations to fulfill their obligations since lawenforcement and tax administration improvement were not adequate to explain thegap between actual tax and its target. A survey was conducted to hotel, restaurantand tourist destination managers in Bandung since one-third of local taxes derivedfrom the tourism sector. We use a probit model to clarify the influence of religiousactivities, trust in government institutions, public services, people's pride, prodemocraticattitude, to taxpayer morality. The study concludes that taxpayers in thetourism sector have a higher local tax morality than central tax morality and only thepublic services which have a consistent and significant impact on both tax moralities.The local governments and central government can develop improved strategies toincrease revenue from tourism sector by providing better public service, whichdirectly or indirectly enhances the tourism sector performance.
 
Publisher Universitas Islam Indonesia
 
Contributor —
 
Date 2018-03-08
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
quantitative approach
 
Format application/pdf
 
Identifier http://journal.uii.ac.id/JEP/article/view/8600
10.20885/ejem.vol10.iss1.art7
 
Source Economic Journal of Emerging Markets; Volume 10 Issue 1, 2018; 61-68
2502-180X
2086-3128
 
Language eng
 
Relation http://journal.uii.ac.id/JEP/article/view/8600/8077
 
Coverage developing countries
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Rights Copyright (c) 2017 Economic Journal of Emerging Markets
http://creativecommons.org/licenses/by-sa/4.0