Yunus, Hafid (2022) Pengaruh Pajak Hiburan, Pajak Reklame dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Surabaya (Studi Kasus Badan Pengelola Keuangan dan Pajak Daerah Tahun 2017-2019). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to investigate the effect of Entertainment Tax, Advertising Tax and Restaurant Tax on Regional Original Income (PAD) of Surabaya City in 2017-2019. Secondary data sources are in the form of reports on tax realization and local revenue in the city of Surabaya. This type of research uses a quantitative approach. data analysis technique in the form of Partial Least Square (PLS) approach with PLS 3 software version 3.2.9. The results of the study prove that (1) Entertainment Tax has a negative and significant effect on Local Original Income (PAD) of Surabaya City in 2017-2019, (2) Advertisement Tax has no effect on Local Original Income (PAD) of Surabaya City in 2017-2019, (3) Restaurant Tax has a positive and significant effect on the Local Original Income (PAD) of the City of Surabaya in 2017-2019 Keywords : Entertainment Tax, Advertising Tax, Restaurant Tax, Local Original Income
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | S-1 Hafid Yunus | ||||||||
| Date Deposited: | 02 Aug 2022 06:58 | ||||||||
| Last Modified: | 07 Mar 2024 03:31 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/8573 |
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