Syifa Alhusna
Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara

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The Role of Restaurant Taxes in Increasing Medan City's Original Revenue Syifa Alhusna; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.1010

Abstract

Restaurant Tax is a tax on the services provided by the restaurant. A restaurant is a facility that provides food and/or beverages with a fee, which includes restaurants, cafeterias, canteens, stalls, bars, and the like. This study aims to determine the role of restaurant tax in increasing the original income of the Medan City area. The data used is qualitative. This research uses descriptive qualitative research methods. Based on the results of the study, the role of Restaurant Tax is quite influential as a source of regional taxes which is an element in PAD as a support for the implementation of national development.