ANALISIS LAJU PERTUMBUHAN RESTORAN DAN KONTRIBUSI PAJAK RESTORAN TERHADAP PENERIMAAN PAJAK DAERAH DI KOTA PALEMBANG

ALFITRI, TASYA and Meirawati, Eka and Hidayat, Muhammad (2021) ANALISIS LAJU PERTUMBUHAN RESTORAN DAN KONTRIBUSI PAJAK RESTORAN TERHADAP PENERIMAAN PAJAK DAERAH DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This Study aims to find out whether there will be an increase or decrease in local tax revenues both from aspects of the rate of restaurant growth and restaurant tax, so that it can be known how much the role of restaurant taxes contributes to local taxes. Palembang city has culinary potential that is not inferior to other cities in Indonesia, so the tax contribution extracted from the restaurant sector can increase local tax revenues. The type of research used in this research is descriptive research with a qualitative approach. The research methods used are documentation methods and interview methods. The analysis techniques are (1) Measuring and describing the pace of restaurant growth and factors that influence the pace of restaurant growth, (2) Measuring and describing the contribution of restaurant taxes to local taxes. The results showed that the average result of the percentage growth rate of the restaurant tax was declared unsuccessful because it was only 11.17%. Meanwhile,the average contribution of restaurant tax to the regional tax of Palembang City is only 13.13% and it is declared less bik.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Laju Pertumbuhan, Kontribusi, Pajak Restoran, Pajak Daerah
Subjects: H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Tasya Alfitri
Date Deposited: 21 Jan 2022 08:01
Last Modified: 21 Jan 2022 08:01
URI: http://repository.unsri.ac.id/id/eprint/62213

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