ANALISIS PENERIMAAN PAJAK DAERAH SEBELUM DAN SESUDAH PENERAPAN MONITORING PAJAK BERBASIS ONLINE (STUDI PADA PAJAK HOTEL DAN PAJAK RESTORAN DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG)

ILTSANIYAH, TRISTA and Meutia, Inten and Rahmawati, Meita (2021) ANALISIS PENERIMAAN PAJAK DAERAH SEBELUM DAN SESUDAH PENERAPAN MONITORING PAJAK BERBASIS ONLINE (STUDI PADA PAJAK HOTEL DAN PAJAK RESTORAN DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze whether there are differences in local tax revenues before and after the implementation of online-based tax monitoring on regional income in the city of Palembang. This study uses a quantitative descriptive method. The data used are hotel tax receipts and deposit tax for the period October 2017–September 2018 before the implementation of online-based tax monitoring and the period October 2018–September 2019 after the implementation of online-based tax monitoring, as well as interview data as supporting data. The data analysis technique used was the Wilcoxon Signed Rank Test of Nonparametric Differences using the SPSS tool. The results of this study indicate that there are differences in tax revenues on hotel and restaurant taxes before and after the implementation of online-based local tax monitoring, namely 0.034 < 0.05 and 0.003 < 0.05.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Local Tax
Subjects:	T Technology > TX Home economics > TX901-946.5 Hospitality industry. Hotels, clubs, restaurants, etc. Food service
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	trista iltsaniyah
Date Deposited:	25 Nov 2021 07:23
Last Modified:	25 Nov 2021 07:23
URI:	http://repository.unsri.ac.id/id/eprint/58015

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