The Effect of Hotel Occupancy Rates and Inflation on Hotel Tax Revenue

Abstract

This study aims to determine the effect of hotel occupancy rate and inflation on

hotel tax revenue. The independent variables in this study are hotel occupancy rate

and inflation, the dependent variable in this study is hotel tax revenue. Hotel tax is

a facility providing lodging and resting services. The research population uses non

ministerial government agencies (BPS) and local government agencies (BPD). This

research uses quantitative methods. Sample selection using the Fixed Effect method

using Eviews 10 data, and obtained a sample size of 48 samples. The data used is

secondary data, namely time series data for the period 2020-2024. Based on the

results of the analysis, it is known that the occupancy rate of star hotels has an

effect on hotel taxes with a significance value of (0.0000 <0.05). Non-star hotel

occupancy rate has no effect on hotel tax with a significance value of (0.0058 >

0.05). While simultaneously the stimulus component as measured by the variable

occupancy rate of star hotels, non-star hotels, and inflation affects hotel tax

revenue.