e_Jurnal Ilmiah Riset Akuntansi
Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (Studi Kasus Pada Badan Pendapatan Daerah Kota Batu tahun 2018-2020)

Linggam Wardani Putri (Unknown)
Afifudin Afifudin (Unknown)
Siti Aminah Anwar (Unknown)

Article Info

Publish Date
13 Aug 2022

Abstract

This study aims to analyze the effectiveness of hotel taxes on increasing Regional Original Income and analyzing the contribution of hotel taxes to increasing Regional Original Income. The subjects in this study were hotels located in Batu City. This research uses quantitative methods. The results of this study indicate that the effectiveness of Batu City's hotel tax revenue in 2018-2020 is very effective, each percentage reaching the category of more than 100%. Meanwhile, the contribution of hotel taxes to Batu City's Original Revenue in 2018-2020 shows the criteria for being lacking.Keywords: Effectiveness, Contribution, Hotel Tax, Local Revenue

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Journal Info
e_Jurnal Ilmiah Riset Akuntansi
Website

Abbrev

jra

Publisher

Universitas Islam Malang

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...