Skripsi

EVALUASI ATAS PENERIMAAN PAJAK RESTORAN PADA KABUPATEN BATANGHARI TAHUN 2019-2023

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Penilaian

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This study aims to determine the influence of the level of effectiveness and contribution of restaurant tax collection in Batanghari Regency during the period from 2019-2023. The object of this research is Batanghari Regency in 2019-2023. This study uses a qualitative method with a descriptive approach, and secondary data types. The testing of this study uses data analysis techniques. The results of the study stated that the level of effectiveness of the management of restaurant tax collection in Batanghari Regency during the period of 2019-2023 can be said to be effective with an average effectiveness rate of 90.36%. The higher the effectiveness ratio, the better the restaurant tax collection. The results of the study stated that the level of contribution of restaurant tax revenue to the original income of Batanghari Regency is still very poor. On average, in the period 2019- 2023, restaurant taxes contribute only 5.23% to regional revenue. But with this, it is not only obtained from restaurants but also from other regional tax revenues. Keywords: Regional Tax, Regional Original Revenue and Restaurant Tax

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407006677	T160713	T1607132024	Central Library (REFERENCE)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1607132024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xvii, 33 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.242 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Pajak Restoran – Penerimaan Pajak

Specific Detail Info

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Statement of Responsibility

TUTI

Other version/related

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