Factors Affecting Hotel And Restaurant's Tax Revenues In Pontianak, West Kalimantan Year 1990-2005

Abstract

By using three previous studies related to a region's tax revenue from hotels and restaurants (PPHR) as a literature study, this study adapts and specialize its analysis in factors in tourism sector and its effect to Pontianak's PPHR. Within the factors analyzed are numbers of domestic and foreign tourists, increase in number of restaurants, and increase in Malaysia's Gross Domestic Product (GDP) as Pontianak geographically neighbor country. By using 16 years of time series data, a regression is performed using an Ordinary Least Square (OLS) econometric method where PPHR is the dependent variable and the tourism sector's factors as the independent variables. After an assumption violation test is conduct, it was concluded based on the OLS model produced that tourism sector's factors that have a positive and significant effect to PPHR in Pontianak are numbers of domestic tourists (WISDOM) and increase in numbers of restaurants (SREST). Meanwhile, numbers of foreign tourists (WISMAN) and Malaysia's GDP (GDPMLY) does not effect Pontianak's PPHR significantly. All test in this thesis is conduct with confidence level 95% (a.=5%).