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EFEKTIVITAS DAN KONTRIBUSI TARGET DAN REALISASI PAJAK PADA PAJAK BARANG DAN JASA TERTENTU (PBJT) DENGAN MENGGUNAKAN E-TAX TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD)KOTA PALEMBANG

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Penilaian

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This study aims to determine the effectiveness of the target and realization of certain goods and services tax using e-tax to increase Palembang City's local revenue. The method used in this research is descriptive with a qualitative approach, using primary and secondary data obtained through observation, interviews, and literature studies. The results of this study indicate that hotel, restaurant, entertainment, and parking taxes after the implementation of e-tax tax revenues do not always increase. The average effectiveness of e-tax implementation in Palembang City in 2018-2023 in hotel tax is classified as “very effective”, restaurant tax is classified as “effective”, entertainment tax is classified as “less effective”, and parking tax is classified as “very effective” and its contribution to local revenue is classified as “sufficient” with an average of 23%. The main obstacles are system networks that experience problems, lack of socialization to the community, and tools that are still inadequate, efforts made by the government by increasing socialization to the community and conducting routine maintenance on the system

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002122	T170291	T1702912025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1702912025

Publisher

: Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xii, 73 hlm.; ill.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

EM

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