KAUSALITAS PAJAK RESTORAN DAN PAJAK HOTEL DENGAN PERTUMBUHAN EKONOMI DI KABUPATEN MUARA ENIM

BLANTE, MEUTIA PUSPA PUTRI and Marwa, Taufiq (2023) KAUSALITAS PAJAK RESTORAN DAN PAJAK HOTEL DENGAN PERTUMBUHAN EKONOMI DI KABUPATEN MUARA ENIM. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the amount of contribution of restaurant tax and hotel tax to Local Original Revenue (PAD), to determine the causality relationship between restaurant tax and economic growth and the causality of hotel tax with economic growth. This study used secondary data collected from the Central Statistics Agency (BPS) and the Regional Revenue Agency (BAPENDA) of Muara Enim Regency. The method used is a quantitative approach by applying contribution analysis and Granger's Causality model. The findings of this study show that the contribution of restaurant tax and hotel tax to the Local Original Revenue (PAD) of Muara Enim Regency during the period 2012 – 2021 with the contribution ratio is still below 10% so it is said to be very less. While other findings show that restaurant tax (X1) and restaurant tax (X2) do not cause economic growth (Y), and economic growth (Y) does not cause restaurant tax (X1) and hotel tax (X2).

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak Restoran, Pajak Hotel, Pendapatan Asli Daerah, Pertumbuhan Ekonomi
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD72-88 Economic growth, development, planning
Divisions:	01-Faculty of Economics > 60201-Development Economics (S1)
Depositing User:	Meutia Puspa Putri Blante
Date Deposited:	29 Aug 2023 06:26
Last Modified:	29 Aug 2023 06:26
URI:	http://repository.unsri.ac.id/id/eprint/128038

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