Journal of Applied Management and Accounting Science (JAMAS)
Vol. 3 No. 2 (2022): Journal of Applied Management and Accounting Science (JAMAS)

REALISASI PENERIMAAN PAJAK RESTORAN DITINJAU DARI ANALISIS POTENSI DAN EFEKTIVITAS PEMUNGUTAN PAJAK RESTORAN DI KABUPATEN BADUNG

Gde Herry Sugiarto Asana (Universitas Triatma Mulya)
Ni Made Christine Dwiyanti (Akademi Komunitas Manajemen Perhotelan Indonesia)
Ni Kadek Liang Nanda Lestari (Universitas Triatma Mulya)

Article Info

Publish Date
03 Jun 2022

Abstract

The purpose of this study was to determine the potential and effectiveness of restaurant tax collection in Badung Regency. The number of samples from each district was calculated using the Slovin formula. Data collection was carried out through surveys, non-participant observation. The analysis technique used is descriptive quantitative. Based on the results of the analysis, it is known that the potential for restaurant tax in Badung Regency in 2019 is quite large and there is still potential that must be explored optimally. The effectiveness of restaurant tax collection in Badung Regency in 2019 is 93 percent with effective criteria. The results of this study contribute to the realization of restaurant tax revenue.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Journal of Applied Management and Accounting Science (JAMAS)
Website

Abbrev

AMAS

Publisher

Universitas Triatma Mulya

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Applied Management and Accounting Science (JAMAS) merupakan e-Journal yang diterbitkan dua kali dalam setahun untuk mengakomodir para peneliti dalam mempublikasikan hasil penelitian khususnya bidang manajemen dan ...