EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial
Vol. 1 No. 4 (2021): Agustus 2021

Analisis Dampak Pandemi Corona Virus Disease (Covid-19) Terhadap Realisasi Pembayaran Pajak Daerah Di Kabupaten Sidoarjo

Wahyuningsih (Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya)
Soesilawati Soema Atmadja (Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya)

Article Info

Publish Date
28 Aug 2021

Abstract

This study discusses the impact of the covid-19 pandemic on local tax payments, explaining the realization of local tax payments that declined due to covid-19. The variables of this study include the receipt of nine regional taxes, including Land and Building Tax, Land Acquisition and Land Acquisition Fees, Street Lighting Tax, Groundwater Tax, Billboard Tax, Restaurant Tax , Hotel Taxes, Entertainment Taxes, and Parking Taxes. This type of research uses explanatory research with a quantitative approach. Research location in Sidoarjo Regency Regional Tax Service Board. The data used in this study is the realization of regional financial revenues in 2018-2020. Data analysis uses descriptive techniques. The results showed that the impact of the covid-19 pandemic affected the realization of local tax payments

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Journal Info
EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial
Website

Abbrev

embiss

Publisher

CV ODIS

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ekonomi, Manajemen, Bisnis, dan Sosial with e-ISSN Number 2747-0938 (Online) is a journal publishes by CV ODIS, published original scholarly papers across the whole spectrum of economics, management, business administration, and social science. The journal attempts to assist in the ...