Articles

Found 2 Documents
Search
Journal : Jurnal Akuntansi Bisnis dan Ekonomi

ANALISA PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA TANGERANG SELATAN Mulyana, Asep
Jurnal Akuntansi Bisnis dan Ekonomi Vol 4 No 2 (2018): Jurnal Akuntansi, Bisnis dan Ekonomi
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol4.iss2.2018.187

Abstract

This research method using descriptive and verification method. The descriptive method aims to test a fairly clear picture of the object under study and draw conclusions based on research conducted. While research method verification aims to estimate (estimate) and hypothesis testing (testing hypothesis). In testing the hypothesis author using the t-test for the hypothesis of partial and simultaneous F test for the hypothesis. While statistical tools such as regression, correlation, and a determination made through SPSS for Windows 20.0, by first doing a classic assumption test including normality test, autocorrelation, multicollinearity, and heteroscedasticity.
ANALISIS PENGARUH PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) Mulyana, Asep; Budianingsih, Risma
Jurnal Akuntansi Bisnis dan Ekonomi Vol 5 No 1 (2019): Jurnal Akuntansi, Bisnis dan Ekonomi
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol5.iss1.2019.235

Abstract

Locally-generated revanue is the revenue from local taxes, separated regional wealth management and other income. Hotels and restaurants are potential sectors in increasing the effectiveness of hotel and restaurant tax revenues and the contributions provided by hotels and restaurants can spur the economic development of Bandung. The purpose of this study to determine the effect of hotel and restaurant tax on PAD Bandung. The research was conducted at Bandung Revenue Department. The method of analysis used is qualitative research method with descriptive mass formulation approach that is analyzing data of influence of hotel and restaurant tax of year 2011-2016. The data used in this research is secondary data. The statistical test used in this research is doubled linear regression method, and hypothesis test. The results showed that there is influence from hotel tax and restaurant tax to PAD in the year 2011-2016 amounted to 47,511.