| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Alkholifi, Rosantia Natya |
|
| dc.creator |
Sofianty, Diamonalisa |
|
| dc.date |
2021-01-20 |
|
| dc.date.accessioned |
2021-03-15T04:00:28Z |
|
| dc.date.available |
2021-03-15T04:00:28Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/25394 |
|
| dc.identifier |
10.29313/.v7i1.25394 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29434 |
|
| dc.description |
Abstract. This study aims to determine the effect of the contribution of Hotel Tax and Entertainment Tax on the effectiveness of Karawang Regency Local Revenue in 2017-2019. The research method used is descriptive verification with a quant tative approach. Taking population from reports on realization and budget targets of the Karawang regency government which has been in effect since the enactment of the 1945 Constitution. The sample collection technique used ismpurposive sampling. The sample taken is the report on realization and budget targets for the 2017-2019 period. The data collection technique used is documentation. To assess the level of the contribution ratio of Hotel Tax and Entertainment Tax to the effectiveness of Loca Owned Income, the data analysis technique is interpreted on the criteria that have been determined from the Kepmendagri. Hypothesis testing using multiple linear regression mode with F test, t test and simultaneous and partial determination test. The results showed that the contribution of hotel tax and entertainment tax had a significant effect in a positive direction on the effectiveness of the effectiveness of local revenue. Suggestion for the next researchers to expand and multiply research samples such as local taxes in Karawang regency as well as updating the observation period and to add variables that affect local revenue.Keywords:Hotel Tax Contribution, Holiday Tax Contribution, Regional Original Revenue Effectiveness Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kontribusi Pajak Hotel dan Pajak Hiburan terhadap efektivitas Pendapatan Asli Daerah Kabupaten Karawang Tahun 2017-2019. Metode penelitian yang digunakan adalah Deskriptif Verifikatif dengan pendekatan Kuantitatif. Pengambilan populasi Dari laporan realisasi dan target anggaran pemerintah Kabupaten Karawang yang sejak berlakunya UUD 28 tahun 2009. Teknik pengumpulan sampel yang digunakan yaitu Purposive Sampling. Sampel yang diambil adalah laporan realisas dan target anggaran periode 2017-2019. Teknik pengumpulan data yang dilakukan adalah Dokumentasi. Untuk menilai tingkat rasio kontribusi Pajak Hotel dan Pajak Hiburan terhadap efektivita Pendapatan Asli Daerah teknik analisis data diinterprestasikan pada kriteria yang telah ditentukan dari Kepmendagri Pengujian hipotesis menggunakan model regresi linier gerganda dengan uji F, uji t dan uji determinasi simultan dan parsial. Berpengaru signifikan dengan arah positif terhadap efektivitas terhadap efektivitas Pendapatan Asli Daerah.Saran bagi peneliti berikutnya memperluas dan memperbanyak sampel penelitian seperti pajak daerah di Kabupaten Karawang serta memperbaharui periode pengamatan dan untuk menambah variabel-variabel yang mempengaruh pendapatan asli daerah. Kata Kunci : Kontribusi Pajak Hotel, Kontribusi Pajak HIburan, Efektivitas 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/25394/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/25394/4850 |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/25394/4852 |
|
| dc.rights |
Copyright (c) 2021 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 102-106 |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 102-106 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v7i1 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Kontribusi Pajak Hotel, Kontribusi Pajak HIburan, Efektivitas Pendapatan asli Daerah |
|
| dc.title |
Pengaruh Kontribusi Pajak Hotel dan Pajak Hiburan terhadap Efektivitas Pendapatan Asli Daerah Tahun 2017-2019 |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Deskriftif Verifikatif |
|