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All Journal Review of Applied Accounting Research
Nurwati Nurwati
Institut Teknologi dan Bisnis Ahmad Dahan Jakarta
Economics, Econometrics & Finance

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DAMPAK COVID-19 TERHADAP TARGET DAN REALISASI PENERIMAAN PAJAK HOTEL DAN RESTORAN DI PEMERINTAH KOTA TANGERANG SELATAN Lestari Adhi Widyowati; Sri Setianingsih; Nurwati Nurwati
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.616 KB) | DOI: 10.30595/raar.v2i1.12826

Abstract

BSTRACTThis study analyzes the impact of Covid-19 on the target and realization of hotel and restaurant taxes in the South Tangerang City Government. Data collection techniques used in this study consisted of primary and secondary data. The data analysis technique used in this study is quantitative descriptive analysis which includes the impact of Covid-19 on the target and realization of hotel and restaurant tax revenues in South Tangerang City. The results of this study indicate that Covid-19 has a negative impact on the target and realization of hotel and restaurant tax revenues in the South Tangerang City Government. Kata kunci: Covid-19, hotel tax, restaurant tax ABTRAKPenelitian ini menganalisis dampak Covid-19 terhadap target dan realisasi pajak hotel dan restoran di Pemerintah Kota Tangerang Selatan. Teknik pengumpulan data yang digunakan dalam penelitian ini terdiri dari data primer dan sekunder. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis deskriptif kuantitatif yang meliputi  dampak Covid-19 terhadap target dan realisasi penerimaan pajak hotel dan restoran di Kota Tangerang Selatan. Hasil Penelitian ini menunjukkan bahwa Covid-19 berdampak negatif terhadap target dan realiasasi penerimaan pajak hotel dan restoran di Pemerintah Kota Tangerang Selatan. Kata kunci: Covid-19, pajak hotel,pajak restoran
Co-Authors Lestari Adhi Widyowati Sri Setianingsih