NURHAYATI, SITI and Soebyakto, Bambang Bemby and Yulianita, Anna (2012) ELASTISITAS DAN EFEKTIVITAS PENERIMAAN PAJAK HIBURAN KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.
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Abstract
This study aims to analyze the magnitude of the elasticity and the effectiveness of the entertainment tax in the city of Palembang. Entertainment tax is a local tax city of Palembang that has a great contribution as a source of local revenue or local revenue (PAD). The results of this study show that during the period of thirteen years (1997 to 2010) Palembang entertainment tax is inelastic or one percent change in local revenue realization lead to lower entertainment tax Palembang. This means that changes in Palembang Entertainment Tax have not given a great contribution to the increase in Revenue of Palembang. This study also shows that the effectiveness of the entertainment tax Palembang city was effective. Meaning the entertainment tax of Palembang achieved the targets set by the govemment, the city of Palembang, especially Palembang Regional Revenue Office.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Entertainment Tax, Entertainment Tax Revenue Potential, Elasticity of Entertainment Tax Effectiveness and Revenue |
Subjects: | H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating |
Divisions: | 01-Faculty of Economics > 60201-Development Economics (S1) |
Depositing User: | Tiara Hilda Safitri Rts |
Date Deposited: | 23 Jul 2021 07:23 |
Last Modified: | 23 Jul 2021 07:23 |
URI: | http://repository.unsri.ac.id/id/eprint/50332 |
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