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All Journal JSAP : Journal Syariah and Accounting Public
lantowa, felmi
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Economics, Econometrics & Finance

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ANALISIS PENERIMAAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH PADA BAPEDA (BADAN PENDAPATAN DAERAH) KABUPATEN GORONTALO Lantowa, Felmi; Iyonu, Mentari Ariesta
JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.2.135-151.2023

Abstract

One source of local revenue (PAD) is restaurant tax. This is in accordance with law number 28 of 2009 article 11 which states that the restaurant tax rate is set at a maximum of 10%. In general, the function of local taxes is used for the public interest and mostly for the prosperity of society. The aim of this research is to analyze restaurant tax revenues against local revenue at the Gorontalo district regional revenue agency. The research results show that there was a spike or realized restaurant tax revenue in 2017-2019, but in 2020-2022 there was a decline in regional tax revenue. This is partly caused by inaccuracies in taxpayer reporting.
Analisis Faktor - Faktor Yang Mempengaruhi Perubahan Pendapatan Usaha Kecil Akibat Keberadaan Indomaret Dan Alfamart Di Kecamatan Dungingi Kota Gorontalo. tongkodu, rahmatia; lantowa, felmi
JSAP : Journal Syariah and Accounting Public Vol 2, No 1 (2019): Juli 2019
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.2.1.17-26.2019

Abstract

Income is Income is the amount received by the community in a certain period of time as remuneration or factors of production that have been donated. Pendapatan adalah sebagai jumlah penghasilan yang diterima oleh para anggota masyarakat untuk jangka waktu tertentu sebagai balas jasa atau faktor-faktor produksi yang telah disumbangkan.
Co-Authors Iyonu, Mentari Ariesta tongkodu, rahmatia