JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Vol. 2 No. 1 (2021)

ANALISIS EFEKTIVITAS PENERIMAAN PAJAK RESTORAN PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH KOTA BANJARBARU TAHUN 2016 – 2019

Lidya Nor Afifah (Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat)
Ika Chandriyanti (Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat)

Article Info

Publish Date
28 Apr 2021

Abstract

This final project research aims to analyze the effectiveness of restaurant tax revenues at the Banjarbaru City Regional Tax and Retribution Management Agency (BPPRD) 2016 - 2019. Income from restaurant taxes is one of the regional tax sectors that contributes the largest Regional Original Income (PAD) in the City. Banjarbaru, from the results of research and data that has been obtained, it can be seen that in 2016 – 2019 the effectiveness of the restaurant tax is categorized as very effective every year due to its effectiveness level that exceeds 100%. The Banjarbaru City Regional Tax and Levy Management Agency (BPPRD) continues to maintain and increase restaurant tax revenues every year so that it can still be categorized as very effective.

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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 ...