The effect of local taxes on increasing local original revenue in Bengkulu City

Fitriani Ariska and Seftya Dwi Shinta
Additional contact information
Fitriani Ariska: Universitas Prof. Dr. Hazairin, SH
Seftya Dwi Shinta: Universitas Prof. Dr. Hazairin, SH

Priviet Social Sciences Journal, 2025, vol. 5, issue 11, 246-257

Abstract: This study analyzes the effect of regional taxes on Regional Own Source Revenue (ROSR) in Bengkulu City and explains the dynamics of ROSR development from 2018 to 2023. Using a quantitative approach, the research employs multiple linear regression with secondary data from regional budget realization reports and regional tax realization by type, covering hotel, restaurant, entertainment, parking, and street lighting taxes. ROSR is treated as an indicator of local fiscal capacity and independence. The results show that hotel, restaurant, and street lighting taxes have a positive and statistically significant effect on ROSR, indicating that hospitality, culinary, and electricity-based tax bases are the dominant contributors to locally generated revenue. In contrast, entertainment and parking taxes do not have a significant effect, reflecting limited sector potential and suboptimal tax administration in these areas. Simultaneously, all five tax types significantly influenced the ROSR, and the model explained a large proportion of its variation, underscoring the importance of regional tax management as an integrated system. The findings highlight the need to strengthen regulations, enhance supervision, expand the formal tax base, and intensify the digitalization of tax collection to optimize the ROSR and support the long-term fiscal independence of Bengkulu City.

Keywords: Regional own-source revenue; regional taxes; hotel and restaurant tax; street lighting tax; Bengkulu City (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://journal.privietlab.org/download.php?id=9653 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prv:pssjpv:1051

Ordering information: This journal article can be ordered from
https://journal.priv ... SJ/article/view/1051

DOI: 10.55942/pssj.v5i11.1051

Access Statistics for this article

More articles in Priviet Social Sciences Journal from Privietlab Research Center
Bibliographic data for series maintained by Mochammad Fahlevi ().