Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi)
Haq, Haikal Matin
Unknown Affiliation
Economics, Econometrics & Finance Education Other

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

Found 1 Documents
Search

 1 
Pengaruh Pajak Restoran terhadap Pendapatan Asli Daerah Kota Tasikmalaya Ilah, Ilah; Aryansyah, Firman; Mustopa, Ujang Hasan; Haq, Haikal Matin
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18989

Abstract

Revenue from the restaurant tax sector in Tasikmalaya Regency remains suboptimal due to non-compliance by several taxpayers. This study aims to analyze the contribution of restaurant tax to the Local Own-Source Revenue (PAD) of Tasikmalaya City from 2018 to 2022. A descriptive quantitative method was employed using secondary data over a five-year period. The findings indicate that both restaurant tax revenue and PAD fluctuated annually. Regression analysis revealed that restaurant tax had no significant effect on the PAD of Tasikmalaya City during the observed period. It is concluded that efforts to optimize restaurant tax collection must be strengthened to enhance its contribution to regional revenue.
Co-Authors Aryansyah, Firman Ilah, Ilah Mustopa, Ujang Hasan