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All Journal EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial
Wahyuningsih
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Dampak Pandemi Corona Virus Disease (Covid-19) Terhadap Realisasi Pembayaran Pajak Daerah Di Kabupaten Sidoarjo Wahyuningsih; Soesilawati Soema Atmadja
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 1 No. 4 (2021): Agustus 2021
Publisher : CV ODIS

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Abstract

This study discusses the impact of the covid-19 pandemic on local tax payments, explaining the realization of local tax payments that declined due to covid-19. The variables of this study include the receipt of nine regional taxes, including Land and Building Tax, Land Acquisition and Land Acquisition Fees, Street Lighting Tax, Groundwater Tax, Billboard Tax, Restaurant Tax , Hotel Taxes, Entertainment Taxes, and Parking Taxes. This type of research uses explanatory research with a quantitative approach. Research location in Sidoarjo Regency Regional Tax Service Board. The data used in this study is the realization of regional financial revenues in 2018-2020. Data analysis uses descriptive techniques. The results showed that the impact of the covid-19 pandemic affected the realization of local tax payments
Co-Authors Soesilawati Soema Atmadja