Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Perdana , Petrolis Nusa
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
ANALISIS KESADARAN WAJIB PAJAK DAN KONTRIBUSI PAJAK DI SEKTOR HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA SERANG Susilo, Aprian; Ulupui , I Gusti Ketut Agung; Perdana , Petrolis Nusa
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 5 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax is a manifestation of the direct participation of the community or taxpayers in fulfilling tax obligations necessary for state financing. This research aims to identify taxpayer awareness and determine the extent of the contribution of hotel taxes and restaurant taxes to Local Revenue in Serang City. The research approach used in this study is quantitative, which focuses on numerical measurement and data analysis using descriptive analysis methods. Data collection techniques were carried out through literature study, interviews, and documentation. From the results of the analysis of the contribution to Local Revenue, it can be concluded that the realization of hotel and restaurant taxes in Serang City from 2019 to 2023 has a very low contribution category to the Local Revenue of Serang City.
Co-Authors Susilo, Aprian Ulupui , I Gusti Ketut Agung