Alya, Putri Ayu (2022) EFEKTIVITAS PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN DI DKI JAKARTA SEBELUM DAN PADA MASA PANDEMI COVID-19 TAHUN 2018-2021. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui seberapa besar tingkat efektivitas pajak hotel dan pajak restoran di DKI Jakarta tahun 2018-2021. Metode analisis penelitian yang digunakan adalah deskriptif kualitatif dengan menggunakan data sekunder berisi jumlah penerimaan pajak hotel dan pajak restoran untuk menganalisis tingkat efektivitas dan data primer yang digunakan dalam penelitian ini berupa wawancara, dan dokumentasi. Hasil penelitian ini menunjukan bawah tingkat efektivitas pajak hotel dan pajak restoran di DKI Jakarta pada tahun 2018-2021 dapat dinyatakan sangat efektif, dikarenakan tingkat efektivitas yang didapatkan melebihi 100%. Kata kunci : Efektivtas, Pajak Hotel, Pajak Restoran, PAD, Pandemi Covid-19 ABSTRACT This study aims to determine the effectiveness of hotel taxes and restaurant taxes in DKI Jakarta in 2018-2021. The analytical method used is descriptive qualitative by using secondary data containing the amount of hotel tax receipts and restaurant taxes to analyze the level of effectiveness and primary data used in this study in the form of interviews, and documentation. The results of this study indicate that under the level of effectiveness of hotel taxes and restaurant taxes in DKI Jakarta in 2018-2021 it can be declared very effective, because the effectiveness obtained exceeds 100% Keywords: Effectiveness, Hotel Tax, Restaurant Tax, PAD, Covid-19 Pandemic
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | PUTRI AYU ALYA | ||||||||
| Date Deposited: | 15 Dec 2022 02:33 | ||||||||
| Last Modified: | 15 Dec 2022 02:33 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9057 |
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