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All Journal Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi Aktual JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JAKED Journal of Community Development ASERSI : Jurnal Akuntansi Terapan dan Bisnis Journal of Public and Business Accounting
Arisona Ahmad
Politeknik Negeri Jember
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Nursing Public Health Social Sciences

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Journal : JAKED

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Komparasi Penerimaan Pajak Hotel, Pajak Restoran Dan Pajak Hiburan Sebelum Dan Setelah Adanya Pandemi Covid-19 Amalia Dwi Agustina; Arisona Ahmad
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i1.3043

Abstract

This research is intended to compare the receipts of Hotel Taxes, Restaurant Taxes, and Entertainment Taxes at the Mojokerto Regency before and during the Covid-19 pandemic. This research uses a quantitative method by testing secondary data sources in the form of Receipts Realization Reports on Hotel Taxes, Restaurant Taxes, and Entertainment Taxes in Mojokerto Regency for the 2018–2021 period with saturated sampling. Data are processed using Paired Sample T-tests with the Statistical Product and Service Solution (SPSS) program. This research proves that the first hypothesis, with the alleged significant difference in Hotel Tax receipts before and during the Covid-19 pandemic in Mojokerto, can be accepted. Then, the second hypothesis with the allegation that the significant difference in Restaurant Tax receipts before and during the Covid-19 pandemic in Mojokerto Regency is not acceptable, And the third hypothesis is that the alleged significant difference in Entertainment Tax receipts before and during the Covid-19 pandemic in Mojokerto Regency can be accepted.
Co-Authors Abdun Dhorivun Alfi Suhariyani Amalia Dwi Agustina Avisenna Harkat Ayu Dewi Sintawati Berlina Yudha Pratiwi Danarela Ekarani Dania Meriza Vinanda Dessy Putri Andini Dwi Narullia Eka Wulan Wahyuning Tiyas Endro Sugiartono Ika Sri Wahyuni Lailatul Istiqomah Mohammad Luthfil Amin Muhammad Muhammad Nurulita Khoirunisa Oryza Ardhiarisca Rahma Rina Wijayanti Sri Pujiningsih Sugeng Hartanto