Skripsi
KAUSALITAS PAJAK RESTORAN DAN PAJAK HOTEL DENGAN PERTUMBUHAN EKONOMI DI KABUPATEN MUARA ENIM.
This study aims to determine the amount of contribution of restaurant tax and hotel tax to Local Original Revenue (PAD), to determine the causality relationship between restaurant tax and economic growth and the causality of hotel tax with economic growth. This study used secondary data collected from the Central Statistics Agency (BPS) and the Regional Revenue Agency (BAPENDA) of Muara Enim Regency. The method used is a quantitative approach by applying contribution analysis and Granger's Causality model. The findings of this study show that the contribution of restaurant tax and hotel tax to the Local Original Revenue (PAD) of Muara Enim Regency during the period 2012 – 2021 with the contribution ratio is still below 10% so it is said to be very less. While other findings show that restaurant tax (X1) and restaurant tax (X2) do not cause economic growth (Y), and economic growth (Y) does not cause restaurant tax (X1) and hotel tax (X2)
Inventory Code | Barcode | Call Number | Location | Status |
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2307004618 | T128038 | T1280382023 | Central Library (Referens) | Available |
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