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

REALISASI PEMBAYARAN PAJAK RESTORAN DIMASA PANDEMI COVID-19 DI KOTA BANJARMASIN

Nisfi Yulida (Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat)
Rusma Nailiah (Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat)

Article Info

Publish Date
22 Mar 2022

Abstract

This study aims to find out how the realization of restaurant tax payments during the covid-19 pandemic in the city of Banjarmasin. The results of this study indicate that restaurant tax revenues at the Regional Revenue and Asset Financial Management Agency decreased in 2020, because it was the peak of the covid-19 pandemic which had an impact on the number of restaurant visitors decreasing due to the decline in the community's economy. It can be seen that the pandemic has affected the realization of restaurant tax payments 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 ...