Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Dan Manajemen
Hana Nur Sahari
STIE YKPN Yogyakarta
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
UJI BEDA KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH ANTARA SAAT PPKM DIPERKETAT DAN SETELAH PPKM DIPERLONGGAR Hana Nur Sahari; Rudy Badrudin
Jurnal Akuntansi Dan Manajemen Vol 34 No 2 (2023): JAM Vol 34 No 2 Agustus 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i2.106

Abstract

This study aims to determine the impact of the Covid-19 pandemic on Regional Tax and Regional Levy revenues. More precisely, to test and analyze whether there is a difference in contribution between Regional Tax and Regional Levy between when PPKM rules are tightened and after PPKM rules is relaxed. The sample selection in this study used the judgment sampling method. The data used as an analysis tool is data on the realization of regional tax revenues and regional levies in Surakarta City from 2020 to 2022 obtained from the BPKAD Surakarta City. The results of this study show that there is a difference in regional tax contributions in Surakarta City between when PPKM is tightened and after PPKM is relaxed, and there is no difference in regional levy contributions in Surakarta City between when PPKM is tightened and after PPKM is relaxed.
Co-Authors Rudy Badrudin