IDEAS home Printed from https://ideas.repec.org/a/uii/journl/v10y2018i1p63-68.html
   My bibliography  Save this article

Strategies for increasing tax revenue in tourism sector

Author

Listed:
  • Horas Djulius

    (Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia)

Abstract

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, pro- democratic 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.

Suggested Citation

  • Horas Djulius, 2018. "Strategies for increasing tax revenue in tourism sector," Economic Journal of Emerging Markets, Universitas Islam Indonesia, vol. 10(1), pages 61-68, April.
    • Handle: RePEc:uii:journl:v:10:y:2018:i:1:p:63-68
    DOI: 10.20885/ejem.vol10.iss1.art7
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JEP/article/download/8600/8077
    Download Restriction: no
    File URL: https://journal.uii.ac.id/JEP/article/view/8600/8077
    Download Restriction: no
    File URL: https://libkey.io/10.20885/ejem.vol10.iss1.art7?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    tax morale; tax complience; public service; ordered probit;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:journl:v:10:y:2018:i:1:p:63-68. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JEP/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.