Jurnal Akuntansi dan Manajemen
Vol 18 No 1 (2021)

Analisis terhadap Kontribusi Pajak Reklame, Pajak Hotel dan Pajak Restoran dalam Meningkatkan Pendapatan Asli Daerah (PAD) pada Badan Pendapatan Daerah DKI Jakarta

Inda Irmanda Safitri (Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta)



Article Info

Publish Date
19 May 2021

Abstract

This study aims to determine the contribution of advertisement tax, hotel tax and restaurant tax in increasing local revenue (PAD) in the Regional Revenue Agency of DKI Jakarta Province. The research design used in this study is to use quantitative descriptive methods. Data collection techniques using library research, documentation and observation. The results of this study indicate that the average contribution in 2015-2019 of the Advertising Tax is 2.30%, meaning that the average level of contribution is sufficient to have a contribution. The average contribution rate of Hotel Tax in 2015-2019 is 3.86%, which means that the average level of contribution has contributed. The average contribution rate of Restaurant Tax in 2015-2019 is 6.98%, which means that the average level of contribution is very significant. The average contribution rate of Advertising Tax, Hotel Tax and Restaurant Tax in 2015-2019 is 13.13%, which means that the average level of contribution greatly contributes. Keywords: Advertisement Tax, Hotel Tax, Restourant Tax

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Journal Info

Abbrev

JAM

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Manjemen (JAM) has been published by the Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta. JAM published two times a year in April and October. Jurnal Akuntansi dan Manjemen focuses on issues pertaining empirical investigation on Indonesian accounting and management. JAM aimed to ...