Jurnal Paradigma Akuntansi
Vol 1, No 2 (2019): April 2019

Analisis Kontribusi Pajak Daerah Jakarta Utara Terhadap Penerimaan Pajak Daerah Dki Jakarta

Irene Oktaviani Wijaya, Ngadiman (Fakultas Ekonomi dan Bisnis Universitas Tarumanegara)



Article Info

Publish Date
30 Jul 2019

Abstract

This study aims to determine the level of the contribution of hotel tax, restaurant tax, entertainment tax, advertisement tax and parking tax on local tax revenues in Suku Badan Pajak dan Retribusi Daerah Kota Administrasi Jakarta Utara (Period 2012-2016). This research uses descriptive analysis method. The data collection technique is interview and documentation in the form of goals and realizations from the hotel tax, restaurant tax, entertainment tax, advertisement tax and parking tax in Suku Badan Pajak dan Retribusi Daerah Kota Administrasi Jakarta Utara from 2012 until 2016.The results of the study show that the percentage of hotel tax, advertisement tax and parking tax in the North Jakarta area to DKI Jakarta local tax revenues are still in a very less category, which is below 10%, while the contribution of restaurant tax is in the less category with a percentage of 10.10 - 20%, the highest contribution rate is entertainment tax which is in the medium category with a percentage of 20.10 - 30%.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...