Skripsi
ANALISIS POTENSI DAN UPAYA MENINGKATKAN PAJAK HIBURAN DI KOTA PALEMBANG
The purpose of this study is to investigate potential entertainment tax revenue, effectiveness and elasticity entertainment tax revenue in Palembang city. The data used primary data and secondary data, secondary data included entertainment tax revenue, realization of entertainment tax revenue, number of taxpayers and other supporting data that obtained from Palembang local income office. Primary data included karaoke tax revenue, fitness center tax revenue and cinema tax revenue obtained from direct surveys of the tax object. Analysis tool used is quantitative descriptive. This research results show that the potential of tax revenue entertainment (included karaoke tax revenue, fitness center tax revenue and cinema tax revenue) not been explored optimally (realization less than 39% from the potential), effectiveness of tax collection is relatively very effective, and elasticity of entertainment tax revenue to local revenues are inelastic.
Inventory Code | Barcode | Call Number | Location | Status |
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1307001386 | T50523 | T50523 | Central Library (Referens) | Available but not for loan - Not for Loan |
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