ANALISIS PENERIMAAN PAJAK HOTEL DAN RESTORAN DI KABUPATEN LAHAT

ELIANAWATI, ELIANAWATI and Saleh, Muhammad Syirod and Suhel, Suhel (2005) ANALISIS PENERIMAAN PAJAK HOTEL DAN RESTORAN DI KABUPATEN LAHAT. Undergraduate thesis, Sriwijaya University.

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Abstract

The target of this research is to find out the effectiveness and efficiencies from taxes collection of hotel and restaurant at regency of Lahat. This research is also aims to find out the influence from the amount of hotel and restaurant and also their customer to hotel and restaurant taxes acceptance. Variables which discussed in this research are hotel and restaurant taxes acceptance,taxes collection cost, the amount of hotel and restaurant, and the amount of customer : The first result of this research shows that the taxes collection of hotel and restaurant is quite efficient because the ratio of taxes collection and taxes acceptance always under 5 percent. Most of the taxes collection in Lahat attain effectiveness because the acceptance is often over target. The second result shows the amount of hotel and restaurant and also their customer influence the taxes acceptance at regency of Lahat with R2 = 0,919.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Hotel and restaurant taxes acceptance, taxes collection cost, the amount of hotel and restaurant, and the amount of customer
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 60201-Development Economics (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	07 May 2021 07:30
Last Modified:	07 May 2021 07:30
URI:	http://repository.unsri.ac.id/id/eprint/46342

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