Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Pasorong, Dominique Putri Maharani
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Analisis Pengaruh Tingkat Kepatuhan Wajib Pajak Restoran dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Pontianak Pasorong, Dominique Putri Maharani; Grania Mustika, Ira; P. Karpriana, Angga
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 2 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i2.1998

Abstract

This study aims to analyze the impact of restaurant and entertainment tax compliance on Regional Original Income (PAD) in Pontianak City. Restaurant and entertainment taxes are key sources of local revenue that support the regional economy. Using a quantitative approach and secondary data, this research examines whether compliance levels in both sectors influence tax revenue and, in turn, contribute to PAD. The regression analysis results indicate that restaurant tax compliance has a significant impact on PAD, while entertainment tax does not. This suggests the importance of optimizing restaurant tax collection to boost PAD. The study recommends local governments enhance oversight, administrative systems, and outreach to taxpayers to increase compliance and local tax revenue.
Co-Authors Grania Mustika, Ira P. Karpriana, Angga