Krisna: Kumpulan Riset Akuntansi
Vol. 14 No. 2 (2023)

PENGARUH KONTRIBUSI PAJAK RESTORAN, PAJAK HIBURAN, PAJAK HOTEL, DAN PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA CIMAHI

Vera Amelia (Jurusan Akuntansi Politeknik Negeri Bandung)
Jouzar Farouq Ishak (Jurusan Akuntansi Politeknik Negeri Bandung)

Article Info

Publish Date
24 Jan 2023

Abstract

The purpose of this study was to understand how the contribution of restaurant tax, entertainment tax, hotel tax, and street lighting tax to PAD revenue in Cimahi City from 2016-2020, simultaneously and partially. The method used is quantitative through a descriptive approach to secondary data, namely the Cimahi City Regional Revenue Revenue Report from 2016-2020 which is carried out with IBM SPSS Statistics Version 25.0. The sample in this study is 60 months. The results of this study prove that the restaurant tax, entertainment tax, hotel tax, and street lighting tax individually or collectively have no significant effect on PAD in Cimahi City.

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Journal Info
Krisna: Kumpulan Riset Akuntansi
Website

Abbrev

krisna

Publisher

Universitas Warmadewa

Subject

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

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...