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All Journal JURNAL RISET AKUNTANSI GOING CONCERN
Anugrahi, Rachelyta
JURNAL RISET AKUNTANSI GOING CONCERN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN PAJAK DAERAH PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KABUPATEN MINAHASA SELATAN Anugrahi, Rachelyta; Manossoh, Hendrik; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20981.2018

Abstract

Restaurant Tax is one of the types of Regional Taxes. Regional Tax is a compulsory levy paid by a resident in a region to the local government of that place which will be used for the benefit of local government and public interest. The objective of this research is to know the contribution of Restaurant Tax to local tax revenue. This research uses descriptive qualitative method. The result of research shows that the contribution given by the improvement from 2014 is 5.13%, and the next year 2015 is 8.74%, then 2016 is 11.66%, until 2017 is get 12.58%. The effectiveness level of restaurant tax has fluctuated from 2014 to 2017.Keywords: Contribution, Restaurant Tax, local Tax, Effectiveness
Co-Authors Hendrik Manossoh, Hendrik Steven J. Tangkuman