| dc.contributor |
Fakultas Ilmu Ekonomi dan Bisnis |
|
| dc.creator |
Septiansyah, Ikhsan |
|
| dc.creator |
Sofianty, Diamonalisa |
|
| dc.creator |
Helliana, Helliana |
|
| dc.date |
2018-08-09 |
|
| dc.date.accessioned |
2019-09-12T07:05:05Z |
|
| dc.date.available |
2019-09-12T07:05:05Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13478 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24790 |
|
| dc.description |
Abstract. This study aims to determine the effect of the effectiveness of parking tax revenue and the effectiveness of restaurant tax receipts on local revenue. This research took place at Service Department of Bandung City with its target population using Purposive sampling, where there is Revenue of Bandungg area using income report data 2011-2015. Data collection techniques are carried out by means of documentation, the research method used is descriptive and quantitative approaches. Data analysis techniques that will be used are classical assumption test, multiple regression and regression function test with the help of SPSS program 17.0. The result of this study indicate that the effect of the effectivite of parking tax receipts and effectivite of restaurant tax revenues simultaneously affect regional revenues. Sugegestions that can be given in this study for further researchers to add parking tax variables and restaurant taxes to local revenues and increase the period of study. Keywords: effectiveness of parking tax receipts, effectiveness of restaurant tax revenue, local revenue. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas penerimaan pajak parkir dan efektivitas penerimaan pajak restoran terhadap pendapatan asli daerah. Penelitian ini mengambil lokasi pada Dinas Pelayanan Kota Bandung dengan populasi nya menggunakan data laporan pendapatan 2011-2015. Teknik pengumpulan data dilakukan dengan cara dokumentansi, metode penelitian yang digunakan yaitu pendekatan deskriptif dan kuantitif. Teknik analisis data yang akan digunakan yaitu uji asumsi klasik, regresi berganda dan uji fungsi regresi dengan bantuan program SPSS versi 17.0. Hasil penelitian ini menunjukkan bahwa pengaruh efektivitas penerimaan pajak parkir dan efektivitas penerimaan pajak restoran berpengaruh secara simultan terhadap pendapatan asli daerah. Saran yang dapat diberikan dari peneliti bagi peneliti selanjutnya supaya menambah variabel pajak parkir dan pajak restoran terhadap pendapatan asli daerah dan menambah periode penelitian. Kata Kunci : efektivitas penerimaan pajak parkir, efektivitas penerimaan pajak restoran, pendapatan asli daerah. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13478/pdf |
|
| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 688-694 |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 688-694 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
efektivitas penerimaan pajak parkir, efektivitas penerimaan pajak restoran, pendapatan asli daerah |
|
| dc.title |
Pengaruh Efektivitas Penerimaan Pajak Parkir dan Efektivitas Penerimaan Pajak Restoran terhadap Pendapatan Asli Daerah (Studi Kasus Pada Dinas Pelayanan Kota Bandung Periode Tahun 2011-2015) |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|