Innovation Business Management and Accounting Journal
Vol. 2 No. 2 (2023): April - June

Is the Phenomena of the Increase in Restaurants and Cafes in Lumajang is Directly Compared to Restaurant Tax Acquisition?

Kartika Ayu Kinanti (Institut Teknologi dan Bisnis Widya Gama Lumajang)
Moh. Hudi Setyobakti (Institut Teknologi dan Bisnis Widya Gama Lumajang)
Yulian Ade Chandra (Institut Teknologi dan Bisnis Widya Gama Lumajang)

Article Info

Publish Date
03 Jun 2023

Abstract

This study aims to identify the extent to which the phenomenon of increasing restaurants and cafes in Lumajang has an impact on restaurant tax revenues. This research is a survey research with an interview method conducted with BPRD Lumajang and Restaurant/Cafe Owners who will be used as research samples where information or data is collected in a short time with several stages, namely determining interview questions, then the collected data will be identified and analyzed real-time. time. This research was carried out as an effort to optimize regional income through the local tax sector. The results of this study can be used as one illustration that in fact Lumajang still needs local tax socialization because the level of understanding and knowledge is lacking resulting in several potential taxes that should be able to increase regional income never reporting their tax obligations.

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Journal Info
Innovation Business Management and Accounting Journal
Website

Abbrev

ibmaj

Publisher

CV. Jaya Rezwid Mahameru

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Innovation Business Management and Accounting Journal is a multidisciplinary international journal in the fields of entrepreneurial innovation, business practice, management, and accounting. Focus and scope: 1. Entrepreneurial Innovation 2. Business Development 3. Economic Improvement 4. ...