Tax Sustainability: The Influence of the Tourism Industry Tax and Tourist Object Retribution on Regional Original Revenue in the Tanimbar Islands, Maluku, Indonesia

Abstract

In underdeveloped countries, tourism is the primary economic engine. Numerous tourists visit the tourism sector, including ecotourism and rural tourism (Ridwan et al., 2016). Additionally, the growth of this industry results in an increase in regional income; additionally, the tourist sector can inspire new infrastructure investment to ensure the area's tourism sustainability. To boost regional revenue, the government must develop and support tourism destinations, allowing the industry to contribute to economic development. The purpose of this study is to examine the impact of the tourism industry tax and the tourist object retribution on regional original income in the Tanimbar Islands Regency between 2018 and 2020. The population studied in this study is the Tanimbar Islands Regency's government. The sampling technique employed was sample research, in which a subset of the population was used to conduct the research. This study gathered data from 2018 to 2020. The research data used in this study are secondary data gathered from the Tanimbar Islands Regency's Regional Revenue Service, Culture and Tourism Office. Data analysis techniques utilizing descriptive statistics, the classical assumption test, the multiple linear regression model, hypothesis testing, and measuring the coefficient of determination R2 using SPSS. The study's findings indicate that the Tourism Industry Tax and the Retribution on Tourist Objects have a favorable and considerable effect on regional original income.