Moderating Role of Tourist Site Development in the Relationship Between Hotel Occupancy and Tourism Revenue: Evidence from Samosir Regency, Indonesia

Abstract

Tourism has become one of the main economic pillars for regional development in Indonesia, particularly in areas with natural destinations like Samosir Regency. However, post-pandemic recovery challenges and underdeveloped attractions continue to hinder tourism income optimization. This study examines how hotel occupancy and tourist arrivals affect tourism sector revenue, with the number of tourist attractions acting as a moderating variable. This quantitative research employed a descriptive approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). The study used purposive sampling from a population of 305,203 tourists in 2025, yielding 250 valid responses. Constructs measured included hotel occupancy rates, number of tourist visits, number of tourist sites, and tourism revenue. Validity and reliability were confirmed through convergent validity, composite reliability, and path coefficient analysis. Findings show that both hotel occupancy and tourist arrivals significantly influence tourism revenue (p < 0.05). Furthermore, the number of tourist sites significantly moderates the effect of these variables on revenue generation. R-square values indicate that over 85% of the variance in tourism revenue can be explained by the model. The increase in available and attractive tourist sites strengthens the relationship between the independent and dependent variables. These results highlight the strategic importance of developing and diversifying tourist sites in increasing regional tourism income. Stakeholders, including government and private sector investors, are encouraged to improve tourism infrastructure and hospitality services to enhance destination competitiveness and economic returns.