PENGARUH PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN CIAMIS 2007-2013

SURYADI, MUHAMMAD SIDIK (2015) PENGARUH PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN CIAMIS 2007-2013. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT Muhammad Sidik Suryadi. Effect of hotel tax and restaurant tax Against Local Revenue Ciamis Regency Year 2007-2013. Cooperative Economics Education, Economics and Administration, Faculty of Economics, University of Jakarta, in 2015. This study aims to determine whether the hotel tax and restaurant tax contribution and multiplier effect and how the value of the regional revenue in Ciamis District 2007-2013. The method used in this study is in the form of the 2007-2013 Time Series and Cross Section totaled 7 District in Ciamis, with descriptive method. The data presented each year obtained from BPS (Central Bureau of Statistics). This study uses a model persentaseshare / contributions. Based on the analysis in contributions, hotel tax and restaurant tax effect and minimum contribution to regional revenue in Ciamis District. Based on the results of the analysis multilier, the value of the amount of tax generated by the hotel and restaurant has a value of different magnitudes with the original pendaatan Ciamis regency. Regional Income taxes are influenced by hotel and restaurant taxes and the rest influenced by other factors outside the research model. Keywords: hotel tax, restaurant tax, regional revenue.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Dr. Saparuddin M, SE, M.Si ., Pembimbing II: Dicky Iranto, SE, M.Si
Subjects: Ilmu Sosial (Social Science) > Ilmu Ekonomi (Economics)
Ilmu Sosial (Social Science) > Ilmu Ekonomi (Economics) > Ekoonomi Keuangan & Finansial
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > S1 Pendidikan Ekonomi Koperasi
Depositing User: Budi Siswanto
Date Deposited: 27 Dec 2017 09:20
Last Modified: 27 Dec 2017 10:08
URI: http://repository.fe.unj.ac.id/id/eprint/1851

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