Skripsi

KONTRIBUSI PAJAK HOTEL, PAJAK RESTORAN DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH DI INDONESIA (STUDI KASUS PERBANDINGAN SEBELUM DAN SESUDAH PANDEMI COVID-19)

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Penilaian

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This study aims to determine the contribution level of hotel tax, restaurant tax, entertainment tax to region own source revenue in Indonesia and to determine the impact of hotel tax revenue, restaurant tax, entertainment tax and region own source revenue in Indonesia before and after Covid-19. The used data are cross section data with the number of observations of all provinces in Indonesia with a period range starting from the first, second, and third quarters of 2019 and the first, second, and third quarters of 2020. The analysis technique was carried out using the classification of contribution criteria and the Wilcoxon signed rank test. Based on the results of the contribution of hotel taxes, restaurant taxes, and entertainment taxes, it can be concluded that, seen from the average, these taxes are still very less contributing to region own source revenue, because they are between 0.00% - 10%. Then for the results of the Wilcoxon test analysis, it is concluded that there were differences in hotel tax receipts, restaurant taxes, entertainment taxes and region own source revenue before and after the Covid-19 pandemic in Indonesia.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207001011	T69567	T695672022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T695672022

Publisher

: Prodi Ekonomi Pembangunan, Fakultas Ekonomi Universitas Sriwijaya., 2022

Collation

xiv, 81 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.240 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Pajak Pendapatan, Pajak Penghasilan
Prodi Ekonomi Pembangunan

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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