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Effectiveness and Contribution of Hotel Tax to Regional Income of Badung Regency Rosadi, Farra Shayrani; Munawaroh, Inas Suryani; Wicaksono, Galih; Huda, Muhammad Nasrulloh
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i3.469

Abstract

According to Law Number 1 of 2022 concering Financial Relations between the Central Goverment and Regional Goverments, Local Own Revenue is regional taxes, regional levies, result of separated regional wealth management, and other legal regional original revenues in accordance with statutory regulations. The central goverment gives authority to regional goverments to regulate their respective regional PAD, so that regional goverments must be able to explore potential revenues in their areas. Hotel tax is a type pf regional tax that has the potential to provide income to PAD which can spur economic development in Badung Regency. The purpose of this study was to determine the effectiveness and contribution of hotel tax to local revenue. The method used in this research is descriptive quantitative. This study took secondary data contained in the website managed bt the Badung Regency Regional Revenue Agency (Bapenda). The result of this study indicate that the effectiveness in the 2019-2021, as well as its contribution to PAD is still in the less category.
The Phenomenon of Thrift Shop Indonesia's Prohibition and Sanctions for the Views of Business Users Kusumaningrum, Nurcahyaning Dwi; Suyadhi, Ardian Adriyadhi; Asyrof, Abdul Mustofa Iqbal; Rosadi, Farra Shayrani
Jurnal Intervensi Sosial Vol. 2 No. 1 (2023): kemiskinan perkotaan
Publisher : Talenta usu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/intervensisosial.v2i1.12419

Abstract

A thrifting business is a type of business in goods trading activities in the form of used clothing that offers branded clothing at relatively low prices. This is what causes the high interest in business users in the business. Thrifting business is not prohibited in Indonesia. However, the Government of Indonesia prohibits the import of used goods, because it can harm the domestic industry which has an impact on textile entrepreneurs based on micro, small, and medium enterprises. in Indonesia. As a trading activity, these business actors must comply with the prohibition orders stipulated in Law Number 7 of 2014 concerning Trade. effect on the distribution of used goods. So that the government takes firm action against the smuggling of used clothing imports with administrative sanctions and the destruction of imported used clothing. The government has regulated trade law No. 7 of 2014 concerning trade and it is clearly stated that importers must import goods in new conditions.