Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
I Dewa Gede Agung Dwi Temaja
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH RETRIBUSI PELAYANAN PASAR, PAJAK HOTEL DAN RESTORAN PADA PENDAPATAN ASLI DAERAH KABUPATEN GIANYAR I Dewa Gede Agung Dwi Temaja; I D.G. Dharma Suputra
E-Jurnal Akuntansi Vol 9 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the current era of regional autonomy, local governments are expected to recognize the potential and the resources they have in order to be extracted and utilized as sources of finance such as local revenues, especially to meet the financing needs of governments and construction for the welfare of its people. The purpose of this study was to determine the effect of market service charges, hotel and restaurant tax to local revenues Gianyar fiscal year 2008-2012. This research was conducted at the Department of Revenue and Gianyar Regency Gianyar Central Bureau of Statistics, this study used secondary data, so the data collection method used was a non-participant observation method. Engineering analysis using multiple linear regression analysis techniques. Based on the analysis, it is known that the levy of service markets, hotel and restaurant taxes have a significant effect on local revenues Gianyar fiscal year 2008-2012. Variable levy market services, hotel and restaurant tax to contribute as much as 60,1 percent of local revenues while the remaining 39,9 percent is influenced by other variables not included in the research model.
Co-Authors I Dewa Gede Dharma Suputra