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Sahrun
Universitas Halu Oleo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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PENGELOLAAN PAJAK RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PADA BADAN PENDAPATAN DAERAH KOTA KENDARI Sartono; Sahrun; Fitrida
Journal Publicuho Vol. 5 No. 3 (2022): August - October - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.381 KB) | DOI: 10.35817/publicuho.v5i3.33

Abstract

This study aims to determine the management of restaurant taxes and their contribution to local revenue in the Kendari City Regional Revenue Agency. The method used in this research is descriptive qualitative. Data collection techniques through literature review and field research, obtained from observations, interviews and documentation. The research location is the Regional Revenue Agency of Kendari City. The results show that the restaurant tax management carried out by the Kendari City Regional Revenue Agency so far has been quite good but still not optimal, it can be seen from the presentation between the target and the realization of restaurant tax revenues from 2018-2020 experiencing fluctuations and in 2019 the achievement is very far. of the specified target, as well as the last 3 years the contribution of restaurant tax to Regional Original Income (PAD) is very small. This is because there are still many obstacles experienced by the Kendari City Regional Revenue Agency in managing restaurant taxes. These obstacles include the lack of awareness of taxpayers, the lack of personnel in the restaurant tax sector and the Covid-19 pandemic
ANALISIS PENGEMBANGAN USAHA BENIH IKAN AIR TAWAR DALAM MENINGKATKAN PENDAPATAN Makmur Kambolong; Sahrun; Candra Puspita Ningtyas; Munawir Makmur; Nursia Darwis
Journal Publicuho Vol. 6 No. 1 (2023): February - April - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/publicuho.v6i1.74

Abstract

This paper aims to determine the Analysis of Freshwater Fish Seed Business Development in Increasing Income (Study at UPTD Fish Seed Center in Rahandouna Village, Poasia District, Kendari City). The research method uses a qualitative descriptive approach and collects data through interviews, observation and document studies. Sources of data from research informants and secondary data that are relevant to research studies. Using interactive data analysis model data analysis techniques from Miles, Huberman & Saldaña (2014)The results of the study show that business development in freshwater fish hatcheries in Rahandouna Village, Poasia District, Kendari City can be said to experience development and increase in income where the business location has experienced additions from initially there were only 1-20 ponds to 30 ponds, and a workforce that was initially only 3 employees to 5 employees. In this case, business capital has increased from Rp. 35,000,000 to Rp. 50,000,000 initially
Co-Authors Candra Puspita Ningtyas Fitrida Makmur Kambolong Munawir Makmur Nursia Darwis Sartono