Wulandari, Anita Yuni (2022) Analisis Efektifitas, Efisiensi, Kontribusi Pajak Hotel, Pajak Restoran Dan Pajak Hiburan Dalam Peningkatan Pendapatan Asli Daerah (Pad) Kabupaten Jember Tahun 2016-2020. Undergraduate thesis, Politeknik Negeri Jember.
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Abstract
This study aims to analyze the effectiveness, the efficiency, and the contribution of hotel taxes, the restaurant taxes, and the entertainment taxes in increasing local revenue (PAD) of Jember Regency in 2016-2020. The data used is sourced by the secondary data, namely the PAD Revenue Realization Report which consists of the targets, realization of revenues and costs of hotel tax collection, restaurant tax, and entertainment tax as well Jember Regenc’y original revenue. The analytical method in this study use qualitative methods with data processing by using ratio analysis of effectiveness, efficiency, and contribution. The results of the analysis showed that during the 2016-2020 period, the effectiveness of hotel tax receipts, restaurant taxes, and entertainment taxes in Jember Regency has reached the very effective category, the efficiency of collection costs reached the very efficient category, while its contribution to local revenue reached the very poor category. Kata Kunci: Effectiveness, Efficiency, Contribution, Hotel Tax, Restaurant Tax, Entertainment tax, Local Revenue
| Item Type: | Thesis (Undergraduate) | ||||||
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| Uncontrolled Keywords: | Effectiveness, Efficiency, Contribution, Hotel Tax, Restaurant Tax, Entertainment tax, Local Revenue | ||||||
| Subjects: | 550 - Rumpun Ilmu Ekonomi > 560 - Ilmu Ekonomi > 562 - Akuntansi | ||||||
| Divisions: | Jurusan Manajemen Agribisnis > Prodi D4 Akuntansi Sektor Publik > Tugas Akhir | ||||||
| Depositing User: | Anita Yuni Wulandari | ||||||
| Date Deposited: | 21 Apr 2022 02:03 | ||||||
| Last Modified: | 21 Apr 2022 02:04 | ||||||
| URI: | https://sipora.polije.ac.id/id/eprint/12077 |
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