Performance : Jurnal Bisnis dan Akuntansi
Vol 14 No 2 (2024): Performance: Jurnal Bisnis & Akuntansi

ANALISIS DETERMINAN YANG MEMPENGARUHI PAJAK DENGAN INFLASI SEBAGAI VARIABEL MODERASI

Afif, Ali (Unknown)
Febriati, Febriati (Unknown)
Yahya, Rizky Fakhrul (Unknown)



Article Info

Publish Date
30 Sep 2024

Abstract

The central government has delegatedto each regional government the power and authority to manage and control national government programs and the interests of local communities in accordance with laws and regulations (independent jurisdiction). Inflation is a process in which prices continue to rise. Since rising commodity prices affect inflation, it isimportant to know more about the relationship between inflation and the sustainability of entertainment and its impact on local revenue through taxes. If so, according to the entertainment tax data of Bengkayang County, it is still far from the target even if used as a standard. Findings in recent years have shown that many recreational facilities, especially recreational facilities, must be maintained with local tax revenue. The aim of this study is to analyze the impact of tax incentives on entertainment tax using inflation as a control variable. The type of research used is quantitative. The sampling method used was a random sampling method. The population and sample of this study are entrepreneurs in the entertainment sector in Bengkayang District.

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Journal Info

Abbrev

FEB

Publisher

Subject

Economics, Econometrics & Finance

Description

PERFORMANCE : Jurnal Bisnis & Akuntansi adalah jurnal yang memberikan wacana keilmuan tentang akuntansi, bisnis dan manajemen secara praktis. Artikel yang dipublikasikan pada jurnal ini meliputi berbagai bahasan dimulai dari hasil kajian khusus, evaluasi kritis sampai dengan penelitian empiris. ...