AkMen JURNAL ILMIAH
Vol 10 No 4 (2013): AKMEN Jurnal Ilmiah

ANALISIS KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA MAKASSAR

ST. Salmah ST. Salmah (Unknown)



Article Info

Publish Date
31 Dec 2013

Abstract

This study aims to determine the level of tax receipts restaurant , restaurant tax contributions to the Local Revenue in Makassar during the last five years (2009-2012). To obtain complete data in this study used data collection techniques appropriate to the circumstances or the nature of this type of research . In order to obtain accurate data , the data collection techniques used in this study is the observation , documentation and interviews. Tax revenue in the Revenue Office restaurant in Makassar fluctuate , restaurant tax developments in 2009 to 2012 are likely to increase or an increase of 19.30 percent . Local Revenue fluctuates in Makassar this is due to the presence of multiple sources of local tax revenue that fluctuates one of which is a restaurant tax revenue . Restaurant tax revenues in the period of 4 years in 2009 to 2012 contributed to the Local Revenue in Makassar with an average of 12.12 percent annually .

Copyrights © 2013






Journal Info

Abbrev

akmen

Publisher

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 ...