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ANALISIS PENERIMAAN PAJAK DAERAH SEBELUM DAN SESUDAH PENERAPAN MONITORING PAJAK BERBASIS ONLINE (STUDI PADA PAJAK HOTEL DAN PAJAK RESTORAN DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG)

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This study aims to analyze whether there are differences in local tax revenues before and after the implementation of online-based tax monitoring on regional income in the city of Palembang. This study uses a quantitative descriptive method. The data used are hotel tax receipts and deposit tax for the period October 2017–September 2018 before the implementation of online-based tax monitoring and the period October 2018–September 2019 after the implementation of online-based tax monitoring, as well as interview data as supporting data. The data analysis technique used was the Wilcoxon Signed Rank Test of Nonparametric Differences using the SPSS tool. The results of this study indicate that there are differences in tax revenues on hotel and restaurant taxes before and after the implementation of online-based local tax monitoring, namely 0.034 < 0.05 and 0.003 < 0.05.

Availability
Inventory Code Barcode Call Number Location Status
2107001394T58015T580152021Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T580152021
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xviii, 71 hlm.; tab.; 28 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
336.240 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Penerimaan Pajak Daerah
Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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