Strategies for increasing tax revenue in tourism sector
This study examines taxpayer considerations to fulfill their obligations since law enforcement and tax administration improvement were not adequate to explain the gap between actual tax and its target. A survey was conducted to hotel, restaurant and tourist destination managers in Bandung since one...
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2018-03-01
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| Series: | Economic Journal of Emerging Markets |
| Subjects: | |
| Online Access: | http://uiistage.openjournaltheme.com/3310/index.php/JEP/article/view/8600 |
| _version_ | 1818065159595229184 |
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| author | Horas Djulius |
| author_facet | Horas Djulius |
| author_sort | Horas Djulius |
| collection | DOAJ |
| description |
This study examines taxpayer considerations to fulfill their obligations since law
enforcement and tax administration improvement were not adequate to explain the
gap between actual tax and its target. A survey was conducted to hotel, restaurant
and tourist destination managers in Bandung since one-third of local taxes derived
from the tourism sector. We use a probit model to clarify the influence of religious
activities, trust in government institutions, public services, people's pride, prodemocratic
attitude, to taxpayer morality. The study concludes that taxpayers in the
tourism sector have a higher local tax morality than central tax morality and only the
public services which have a consistent and significant impact on both tax moralities.
The local governments and central government can develop improved strategies to
increase revenue from tourism sector by providing better public service, which
directly or indirectly enhances the tourism sector performance.
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| first_indexed | 2024-12-10T14:47:28Z |
| format | Article |
| id | doaj.art-d2090638e4094ba1bbc09c0726ad7ef8 |
| institution | Directory Open Access Journal |
| issn | 2086-3128 2502-180X |
| language | English |
| last_indexed | 2024-12-10T14:47:28Z |
| publishDate | 2018-03-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Economic Journal of Emerging Markets |
| spelling | doaj.art-d2090638e4094ba1bbc09c0726ad7ef82022-12-22T01:44:32ZengUniversitas Islam IndonesiaEconomic Journal of Emerging Markets2086-31282502-180X2018-03-01101Strategies for increasing tax revenue in tourism sectorHoras Djulius0Faculty of Economics and Business, Universitas Pasundan, Bandung This study examines taxpayer considerations to fulfill their obligations since law enforcement and tax administration improvement were not adequate to explain the gap between actual tax and its target. A survey was conducted to hotel, restaurant and tourist destination managers in Bandung since one-third of local taxes derived from the tourism sector. We use a probit model to clarify the influence of religious activities, trust in government institutions, public services, people's pride, prodemocratic attitude, to taxpayer morality. The study concludes that taxpayers in the tourism sector have a higher local tax morality than central tax morality and only the public services which have a consistent and significant impact on both tax moralities. The local governments and central government can develop improved strategies to increase revenue from tourism sector by providing better public service, which directly or indirectly enhances the tourism sector performance. http://uiistage.openjournaltheme.com/3310/index.php/JEP/article/view/8600tax moraletax compliencepublic serviceordered probit |
| spellingShingle | Horas Djulius Strategies for increasing tax revenue in tourism sector Economic Journal of Emerging Markets tax morale tax complience public service ordered probit |
| title | Strategies for increasing tax revenue in tourism sector |
| title_full | Strategies for increasing tax revenue in tourism sector |
| title_fullStr | Strategies for increasing tax revenue in tourism sector |
| title_full_unstemmed | Strategies for increasing tax revenue in tourism sector |
| title_short | Strategies for increasing tax revenue in tourism sector |
| title_sort | strategies for increasing tax revenue in tourism sector |
| topic | tax morale tax complience public service ordered probit |
| url | http://uiistage.openjournaltheme.com/3310/index.php/JEP/article/view/8600 |
| work_keys_str_mv | AT horasdjulius strategiesforincreasingtaxrevenueintourismsector |