Pengaruh Penerimaan Pajak Hiburan Dan Pajak Reklame Terhadap Pendapatan Asli Daerah

Sihombing, Halomoan

doi:10.36655/jeb.v1i2.210

Cited by 2 publications

(2 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Hal ini perlu dilakukan karena kondisi di berbagai kabupaten atau kota di Indonesia tidak sama, termasuk jenis hiburan yang tersedia. pajak hiburan di balai kota atau kantor pemerintah terkait (Sihombing & Tambunan, 2020). Tarif pajak hiburan 10% berlaku untuk film yang diputar di bioskop.…”

Section: Pajak Hiburanunclassified

Faktor-Faktor Yang Memengaruhi Pendapatan Asli Daerah Kota Jakarta Utara

ANGGRAENI

Febrianti

2022

EJATSM

View full text Add to dashboard Cite

The purpose of the study was to obtain empirical evidence of the effect of hotel taxes, restaurant taxes, entertainment taxes, parking taxes, groundwater taxes, land and building rights acquisition fees on local revenue. The sample of this study was 96 samples, consisting of January to December the period from 2013 to 2020. The data analysis method used to test the hypothesis in this study was purposive sampling. The results of this research data were analyzed using multiple linear regression. The results of the research that have been carried out show that entertainment tax, parking taxes, land and building rights acquisition fees have an influence on local revenue. Meanwhile, hotel taxes, restaurant taxes, and groundwater tax have no effect local revenue.

show abstract

Section: Pajak Hiburanunclassified

Faktor-Faktor Yang Memengaruhi Pendapatan Asli Daerah Kota Jakarta Utara

ANGGRAENI

Febrianti

2022

EJATSM

View full text Add to dashboard Cite

show abstract

“…penciptaan lapangan kerja, pemerintah daerah dan sektor masyarakat lainnya harus mengoordinasikan upaya mereka untuk mengoptimalkan infrastruktur daerah yang ada saat ini. Setiap pemerintah daerah di Indonesia berkomitmen terhadap gagasan otonomi daerah, maka menjadikan pembangunan daerah merupakan faktor penting untuk setiap daerah (Sihombing, 2020).…”

unclassified

Pengaruh Pajak Hotel Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Pemerintah Kota Sukabumi

Silva Asflara,

Idang Nurodin,

Hendra Tanjung

2024

Akuntansi'45

View full text Add to dashboard Cite

This study aims to determine the effect of hotel tax and entertainment tax on local revenue. The variables used in this study are hotel tax (X1), entertainment tax (X2), and local revenue (Y). The research method used is a quantitative method with an associative approach. The data used is secondary data obtained from the Sukabumi City Regional Revenue and Financial Management Agency Office. The results of research using SPSS 27, show that the effect of Hotel Tax on Regional Original Revenue is tcount 1,105 < ttable 2,014 with a sig value of 0,275> 0,05. While the effect of entertainment tax on local revenue is tcount -0,509 < ttable 2,014 with a sig value of 0,613 > 0,05. The effect of Hotel Tax and Entertainment Tax simultaneously is Fcount 0,665 < Ftable 4,06 with a sig value of 0,520 > 0,05. So it can be concluded that the effect of Hotel Tax and Entertainment Tax partially or simultaneously has no effect and is not significant on Sukabumi City's Local Revenue for the 2018-2022 period, and the coefficient of determination test shows that the contribution of Hotel Tax and Entertainment Tax to Local Revenue is 17,1%, and the rest is influenced by other factors related to the receipt of Local Revenue.

show abstract

Pengaruh Penerimaan Pajak Hiburan Dan Pajak Reklame Terhadap Pendapatan Asli Daerah

Cited by 2 publications

References 0 publications

Faktor-Faktor Yang Memengaruhi Pendapatan Asli Daerah Kota Jakarta Utara

Faktor-Faktor Yang Memengaruhi Pendapatan Asli Daerah Kota Jakarta Utara

Pengaruh Pajak Hotel Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Pemerintah Kota Sukabumi

Contact Info

Product

Resources

About