Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Vol. 7 No. 1 (2021): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

RASIO KONTRIBUSI PAJAK PENERANGAN JALAN DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BANDUNG

Reza Kurniawan (Universitas Nurtanio)
Endang Susilawati (Universitas Nurtanio)

Article Info

Publish Date
28 Jun 2021

Abstract

The purpose of this study was to determine the effect of Street Lighting Tax and Entertainment Tax on Bandung Regional Original Income partially and simultaneously. The study was conducted at Badan Pengelolaan Keuangan dan Aset (BPKA) of Bandung city. The analytical method used is a descriptive method that analyzes data on the realization of the Street Lighting Tax and Entertainment Tax in 2013-2019. The t-test results (partial) show that partially the Street Lighting Tax and Entertainment Tax have no influence on the Regional Original Income, while the F test results that simultaneously the Street Lighting Tax and the Entertainment Tax have an influence on the Regional Original Income.

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Journal Info
Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Website

Abbrev

jabe

Publisher

Universitas Widyatama

Subject

Economics, Econometrics & Finance Social Sciences

Description

Ini adalah jurnal peer-review yang diterbitkan pada tahun2018 oleh Program Studi AkuntansiUniversitas Widyatama, Indonesia. Jurnal Akuntansi Bisnis dan Ekonomi diterbitkan dua kali setahun mulai April hingga Agustus dan September hingga Maret. Cakupan jurnal ini mencakup, meskipun tidak terbatas ...