Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Vol. 3 No. 4 (2022): Oktober

The Role of Restaurant Taxes in Increasing Medan City's Original Revenue

Syifa Alhusna (Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara)
Rahmat Daim Harahap (Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara)

Article Info

Publish Date
31 Oct 2022

Abstract

Restaurant Tax is a tax on the services provided by the restaurant. A restaurant is a facility that provides food and/or beverages with a fee, which includes restaurants, cafeterias, canteens, stalls, bars, and the like. This study aims to determine the role of restaurant tax in increasing the original income of the Medan City area. The data used is qualitative. This research uses descriptive qualitative research methods. Based on the results of the study, the role of Restaurant Tax is quite influential as a source of regional taxes which is an element in PAD as a support for the implementation of national development.

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Journal Info
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Website

Abbrev

JURNALEMAK

Publisher

Indonesian Journal Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Economics, Management, Accounting and Finance is an online journal with full reference (double-blind peer review) and open access for academics, researchers, postgraduate students, early career researchers and university students, published by ADM Publisher Bengkulu, Indonesia.Jurnal Emak ...