AkMen JURNAL ILMIAH
Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah

KONDISI MAKRO EKONOMI DALAM PENGUATAN PAJAK DAERAH PADA STRUKTUR PENDAPATAN KOTA MAKASSAR

Haerial Haerial (Fakultas Ekonomi Universitas Hasanuddin)

Article Info

Publish Date
31 Mar 2016

Abstract

The purpose of this study is to analyze and quantify the effect of macro economic condition, hotel tax, and advertising tax on regional riel income. This study used secondary data obtained in the financial statements for 2009-2013 taken from regional income agent of Makassar municipality, inflation data from regional statistic body of Makassar. Technical studies using multiple linear Regression. The results in, showed that hotel tax, and advertising taxhas positive and significance influence on regional riel income, whereas macro economic condition has negative and the significance influence on regional riel income.

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Journal Info
AkMen JURNAL ILMIAH
Website

Abbrev

akmen

Publisher

institute teknologi dan bisnis nobel indonesia

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan ...