Jurnal Info Sains : Informatika dan Sains
Vol. 12 No. 02 (2022): Informatics and Science, September 2022

THE EFFECT OF REGIONAL TAXES ON BANDUNG CITY ORIGINAL REVENUE DURING THE COVID-19 PANDEMIC

Asep Effendi (Universitas Sangga Buana, Bandung, Indonesia)



Article Info

Publish Date
30 Sep 2022

Abstract

One of the factors that support the progress of a region is the availability of adequate finance, including Regional Original Income. Regional Original Income comes from several sources, including Regional Taxes. Regional Taxes provide a relatively large contribution to Regional Original Income. Nonetheless, the COVID-19 pandemic has had a substantial influence on the contribution to PAD from municipal taxes. This study attempts to assess the simultaneous and partial impact of the Covid-19 epidemic on Bandung City's Original Revenue (PAD). The Bandung City Tax Office conducts quantitative research employing descriptive and verification techniques. The data were then evaluated using the application EViews-12. All of the components of local taxes examined in this study had a substantial effect in the direction of a positive association with the Regional Original Income of the city of Bandung, as indicated by the results. Additionally, partially only restaurant tax has a significant effect on the direction of a negative relationship between Bandung City Original Revenue and Original Local Revenue, whereas other local tax components have no significant effect on the direction of a positive relationship between Original Local Revenue and Bandung City Original Revenue

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Journal Info

Abbrev

InfoSains

Publisher

Subject

Computer Science & IT

Description

urnal Info Sains : Informatika dan Sains (JIS) discusses science in the field of Informatics and Science, as a forum for expressing results both conceptually and technically related to informatics science. The main topics developed include: Cryptography Steganography Artificial Intelligence ...