Amurwatpraja, Muhammad Sigro (2025) Pengaruh Pajak Hiburan, Pajak Reklame, Pajak Bumi Dan Bangunan, Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Surabaya. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of entertainment tax, advertisement tax, land and building tax, and restaurant tax on the Regional Original Revenue (PAD) of Surabaya City. The background of this research is based on the importance of optimizing local tax sectors as one of the main sources in enhancing regional fiscal independence, particularly in Surabaya. The study uses a quantitative approach with the Structural Equation Modeling (SEM) Partial Least Square (PLS) technique, conducted through the SmartPLS 4.0 software. The data used are secondary data obtained from the Surabaya City regional revenue realization reports for the period of 2021 to 2023. The independent variables in this study include entertainment tax, advertisement tax, land and building tax, and restaurant tax, while the dependent variable is Regional Original Revenue (PAD). The results of the study indicate that advertisement tax and land and building tax have a positive and significant effect on Surabaya’s PAD. Meanwhile, entertainment tax and restaurant tax do not have a significant effect on PAD. These findings suggest that although the entertainment and restaurant sectors have great revenue potential, their contribution to PAD is still not optimal. This is suspected to be due to low taxpayer compliance, incomplete tax object data, and limited supervision from the authorities in managing tax potential from these sectors.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Muhammad Sigro Amurwatpraja | ||||||||
| Date Deposited: | 18 Jul 2025 07:02 | ||||||||
| Last Modified: | 18 Jul 2025 07:02 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/39831 |
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