Objectives: The purpose of this study was to determine and analyze how the perception of the destination and the visitor experience affected tourists' satisfaction when they visited Central Java Province (Borobudur Temple); how these factors also affected tourists' intention to return to Central Java Province; and how tourist satisfaction affected tourists' intention to return to Central Java Province (Borobudur Temple).Methodology: Data was collected from tourists who visited Indonesia's Borobudur temple as the survey's target population. In this study, surveys were conducted during a two-month period from June to August 2021 using the convenience sampling methodology. Through the use of an online survey and questionnaire, data was gathered. The SPSS for Windows 26 application was utilized for the linear regression analysis step in the data analysis process. Validity tests, reliability tests, and coefficient of determination tests were the analysis methods applied.Finding: The perception of a destination has a significant impact on visitor satisfaction, visitor perception also has a significant impact on visitor revisit intention, visitor experience also has a significant impact on visitor satisfaction, and visitor experience also has a significant impact on visitor revisit intention.Conclusion: More tourists will visit Borobudur Temple, the most beautiful temple in the world if the location has a positive and attractive image. Also, the experience of tourists has a big impact on how happy they are after seeing Borobudur Temple. If visitors to Borobudur Temple have an extraordinary experience, their satisfaction with their visit will increase. In addition, the experience of visitors has a huge impact on their plans to return; more and more people will visit Borobudur Temple if their happiness with the experience is fulfilled.
The purpose of this study was to determine the effect of accounting conservatism and capital intensity on tax avoidance (a case study of manufacturing companies in the food and beverage sub-sector listed on the Indonesian stock exchange in 2018-2021) partially and simultaneously. This type of research is descriptive quantitative research and is conducted using secondary data. The data analysis technique used is Panel Data Regression Test. Taken together, the variables of accounting conservatism and intensity have no significant effect on the tax avoidance decisions of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2021. The right estimation model used in this study is the random effect model where the coefficient of determination is 0.065819. this means that 6.58% percentage of tax avoidance decisions in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 can be explained by accounting conservatism and capital intensity variables while the remaining 93.42% is explained by other variables outside of this study. . The implication of this study is that tax evasion by companies can affect government tax revenues so that it has an impact on national economic income
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