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All Journal JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Lazwardi, Muhammad Firhan
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Economics, Econometrics & Finance Education Other

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ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BANJARMASIN DAN KOTA BANJARBARU Lazwardi, Muhammad Firhan; Oktaviani, Ayu; Kadir
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.47

Abstract

Regional original income comes from regional taxes, restaurant tax is classified as a regional tax which plays a large role in contributing to regional original income. This research aims to analyze the effectiveness and determine the tax contribution to restaurants in the city of Banjarmasin and the city of Banjarbaru. The type of data used is quantitative data and the data analysis technique used is descriptive analysis technique
Co-Authors Ayu Oktaviani, Ayu Kadir