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

KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BARITO TIMUR

Nika Nurpersi (Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat)
Lili Safrida (Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat)
Kadir (Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat)

Article Info

Publish Date
22 Mar 2022

Abstract

Restaurant tax is one of the sources of revenue that contributes to the increase in PAD. The purpose of this study is to determine the contribution of restaurant taxes to local revenue, especially in East Barito Regency. The data source is secondary data through the Regional Revenue Agency of East Barito Regency. Data collection techniques with documentation and analysis techniques, namely the analysis using quantitative analysis tools. From the results of the research, the realization of restaurant taxes in East Barito Regency in 2019-2021 is classified as fluctuating. With respect to local taxes, restaurant tax contributions fluctuated from 2019-2021 while local revenue from 2019-2021 continued to decline due to the high realization of local revenue.

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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 ...