Visi Sosial Humaniora
Vol. 1 No. 1 (2020): Visi Sosial Humaniora: Edisi Juni 2020

ANALISIS PENERIMAAN PAJAK RESTORAN DAN PAJAK HOTEL SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (STUDI PADA DINAS PENDAPATAN PENGELOLAAN KEKAYAAN ASLI DAERAH KOTA MEDAN)

Vebry Lumban Gaol (Universitas HKBP Nommensen)

Article Info

Publish Date
20 Jun 2020

Abstract

Regional Indigenous Revenue is a source of regional income consisting of local taxes, regional retribution and a separate area of wealth management. With the aim of research is analyzing and explaining the contribution, effectiveness and growth rate. The average restaurant tax contribution rate against the regional original revenue is 6.69% and the hotel's tax contribution rate is 4.82%. The restaurant tax growth rate calculation was 5.29% in 2016 and 0.99% in 2017, for hotel tax of 4.54% in 2015 and 3.26% in 2016.

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Journal Info
Visi Sosial Humaniora
Website

Abbrev

humaniora

Publisher

Universitas HKBP Nommensen

Subject

Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Description

Focus dan Scope Jurnal Humaniora mencakup berbagai bidang kajian ilmu pengetahuan yang bersifat multidisiplin ilmu Sosial Humaniora. Seperti Ekonomi, Ilmu Hukum, Linguistik, Agama, dan ilmu sosial ...