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ANALISIS POTENSI PENERIMAAN PAJAK RESTORAN Wahyudianti, Muthia Alvi Aulia
Journal of Development Economic and Social Studies Vol. 2 No. 3 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jdess.2023.02.3.18

Abstract

Every regency/city in East Java province must provide financial resources without relying on central or provincial government funds to finance expenditures. This is supported by the existence of Regional Original Income which is a source of finance for each region. Native Revenue The area has components such as restaurant taxes that can increase that revenue. The purpose of this study is to determine the potential and factors that affect restaurant tax revenue in Malang City. The methods used in this study are potential calculations and multiple regression analysis with classical assumption tests and hypothesis tests. The data used are the number of tourists, the GRDP of the tourism sector, the number of residents, taxpayer compliance, and the number of restaurants. The data was obtained from BPS Kota Malang and the Badan Pendapatan Daerah Kota Malang. The results of this study show that the potential of Malang City every year increases and the number of tourists, GRDP of the tourism sector, population, taxpayer compliance, and the number of restaurants have a positive and significant effect on restaurant tax revenue.
PENDAMPINGAN PEMBUATAN STANDAR OPERASIONAL PROSEDUR SULTAN GELATO PONPES BAHRUL MAGHFIROH KOTA MALANG Santoso, Dwi Budi; Prasetyia, Ferry; Pangestuty, Farah Wulandari; Putra, Ronny Ersya Novianto; Wahyudianti, Muthia Alvi Aulia; Lathifaniya, Palestin Tara
INTEGRITAS : Jurnal Pengabdian Vol 7 No 1 (2023): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v7i1.2407

Abstract

Tertuang pada Rencana Kerja Pemerintah (RKP) bahwa salah satu prioritas pembangunan adalah pengembangan Usaha Mikro Kecil dan Menengah (UMKM). Namun, fakta yang terjadi di lapangan banyak pelaku UMKM merasa bahwa bisnis yang mereka tekuni berjalan dengan normal namun sebenarnya UMKM tersebut tidak mengalami perkembangan. Tujuan dari pengabdian ini ialah untuk meningkatkan kolaborasi dengan mitra pengabdian masyarakat yang lebih komprehensif dan berkelanjutan sesuai dengan keilmuan yang dimiliki pengusul. Dampak dari proses pembuatan Standar Operasional Prosedur (SOP) ialah Sultan Gelato Pondok Pesantren Bahrul Maghfiroh Kota Malang memiliki pedoman yang berisi prosedur operasional agar kegiatan berjalan