Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Vol. 3 No. 1 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside

THE ROLE OF RESTAURANT TAX ON REGIONAL INCOME IN YOGYAKARTA

Merdi Dwi Antoro (Universitas Jember)
Natasya Putri Wulandari (Universitas Jember)
Galih Wicaksono (Universitas Jember)
Abid Imanul Akmal (Universitas Jember)

Article Info

Publish Date
22 Dec 2022

Abstract

This study aims to determine the role of restaurant tax on local revenue, namely through measuring the effectiveness and contribution of restaurant tax to local revenue in the city of Yogyakarta. The method used for this research is to use a quantitative approach, by analyzing how much effectiveness and contribution is from 2019-2021 with secondary data taken through a website managed by the Regional Planning Development Agency (BAPPEDA) Special Region of Yogyakarta. The results of this study found that restaurant tax revenues have still fluctuated in the last 3 years, but are still in the very effective category. Meanwhile, the contribution to PAD is still in the less category

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Journal Info
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Website

Abbrev

home

Publisher

Gapenas Publisher

Subject

Economics, Econometrics & Finance

Description

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside editorials, reviews, research articles and short communications on following topics: Finance Accounting Budget Investment decision Financing decision Dividend decision Working capital decision Strategy Inside Corporate strategy ...