JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Vol. 3 No. 1 (2022)

PENGARUH PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH PADA MASA PANDEMI COVID-19 KOTA BANJARMASIN

Afriliani Kartika Sari (Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat)
Nasrudin (Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat)
Asrid Juniar (Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat)

Article Info

Publish Date
22 Mar 2022

Abstract

The largest income in Indonesia is income derived from Tax Collection, one of which is the Entertainment Tax. With the tax, it is hoped that it can finance the development and welfare of the Indonesian people. However, in early 2020, precisely in March, Indonesia experienced a global crisis, namely the outbreak of Covid-19 which resulted in many developments being temporarily halted and the welfare of the people could not be handled properly. This research was conducted based on an outbreak that hit the world, namely the Covid-19 Pandemic, which aims to find out whether the Covid-19 Pandemic has a positive or negative impact on Taxes, especially in Indonesia, especially in the City of Banjarmasin.

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Journal Info
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Website

Abbrev

pajak

Publisher

Universitas Lambung Mangkurat

Subject

Economics, Econometrics & Finance Education Other

Description

JRUP: Jurnal Referensi dan Review Pajak adalah Jurnal Tugas Akhir Mahasiswa yang diterbitkan oleh Program Studi Diploma Tiga Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat . Jurnal Referensi dan Review Pajak diterbitkan oleh Program Studi Program Studi Diploma Tiga Fakultas Ekonomi dan ...