PENGATUH PENERAPAN E- TAX PADA PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH

LEONY, SISILIA and Ermadiani, Ermadiani (2023) PENGATUH PENERAPAN E- TAX PADA PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH. Undergraduate thesis, Sriwijaya Unniversity.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e- tax, pajak hotel, pajak restoran, dan pajak hibuan terhadap pendapatan asli daerah dengan berfokus pada Kota Palembang. Data yang digunakan adalah data sekunder berupa data pendapatan perbulan pajak hotel, pajak restoran, pajak hiburan, dan pendapatan asli daerah dari tahun 2017-2020. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dengan total 48 sampel. Pengujian hipotesis dengan analisis regresi linear berganda, Hasil penelitian menunjukkan bahwa e- tax pajak hotel berpengaruh positif terhadap peningkatan pendapatan asli daerah Kota Palembang, sedangkan variabel pajak restoran, dan pajak hiburan tidak berpengaruh terhadap pendapatan asli daerah Kota Palembang

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	E- Tax, Pajak Hotel, Pajak Restoran, Pajak Hiburan, dan Pendapatan asli Daerah
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Sisilia Leony
Date Deposited:	13 Sep 2023 07:13
Last Modified:	13 Sep 2023 07:13
URI:	http://repository.unsri.ac.id/id/eprint/128621

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