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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Devotion: Journal of Research and Community Service Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Education, Teaching, and Social Sciences Jurnal Akuntansi, Auditing dan Investasi (JAADI) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Business & Management Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Ali Afif
Universitas Panca Bhakti
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Journal : Performance : Jurnal Bisnis dan Akuntansi

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ANALISIS DETERMINAN YANG MEMPENGARUHI PAJAK DENGAN INFLASI SEBAGAI VARIABEL MODERASI Afif, Ali; Febriati, Febriati; Yahya, Rizky Fakhrul
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i2.3504

Abstract

The central government has delegatedto each regional government the power and authority to manage and control national government programs and the interests of local communities in accordance with laws and regulations (independent jurisdiction). Inflation is a process in which prices continue to rise. Since rising commodity prices affect inflation, it isimportant to know more about the relationship between inflation and the sustainability of entertainment and its impact on local revenue through taxes. If so, according to the entertainment tax data of Bengkayang County, it is still far from the target even if used as a standard. Findings in recent years have shown that many recreational facilities, especially recreational facilities, must be maintained with local tax revenue. The aim of this study is to analyze the impact of tax incentives on entertainment tax using inflation as a control variable. The type of research used is quantitative. The sampling method used was a random sampling method. The population and sample of this study are entrepreneurs in the entertainment sector in Bengkayang District.
Co-Authors Aprianda, Dinda Aris Setiawan Aris Setiawan Carolin, Angelina Dwi Widyastuti, Reni Endang Kristiawati, Endang Fakhrul Yahya, Rizky Febriati Febriati, Febriati Jaurino, Jaurino Kartika Lasari, Tania Mayasafitri, Rina Rina Mayasafitri Rizki Fakhrul Yahya Rosiska Sari, Wilda Sartono Sartono Sartono, Sartono Savira, Revi Suandari, Yulita Thia, Angelia Wilda Sari Yahya, Rizki Fakhrul Yahya, Rizky Fakhrul