JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Vol. 1 No. 1 (2015): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)

PENINGKATAN PAJAK DAN RETRIBUSI KEDAI KOPI DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI KOTA BANDA ACEH

Muzakkir Muzakkir (Dosen Fakultas Ekonomi Manajemen Universitas Serambi Mekkah Banda Aceh)



Article Info

Publish Date
04 Aug 2015

Abstract

As an effort to fulfill and in crease local own source revenue , Banda Aceh government through the Department of Finance and Asset Management Areas also do the collection taxes and retribution to the coffee shop s in Banda Aceh The purpose of this study is determine how the effect of tax es and retribution waste services cleanliness of the coffee shop to the local own source revenue PAD) of Banda Aceh The data was used in this study is a time series data during 2008 to 201 3 from January to December of data include: taxes and retributio n waste services / cleanliness of the coffee shop in Banda Aceh and the local own source revenue PAD) of Banda Aceh subsequently analyzed using Ordinary Least Square (OLS). The goal to this study should note that all the independent variables , namely tax coffee shops and retribution of waste services hygiene provide a statistically significant effect on local own source revenue PAD) of Banda Aceh by 50.12 %. Tax Café a positive impact on revenue of Banda Aceh at 18 336 and cleaning levy of 352.54.

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Journal Info

Abbrev

jemsi

Publisher

Subject

Economics, Econometrics & Finance

Description

JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is an electronic independent international scientific and academic journal that aims to publish scholars’ original and high-quality manuscripts and reports in all fields of business. JEMSI adheres to an open access policy to accelerate the ...