EFEKTIVITAS DAN KONTRIBUSI PAJAK RESTORAN DALAM PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN SERANG (TAHUN ANGGARAN 2009-2013)

EFEKTIVITAS DAN KONTRIBUSI PAJAK RESTORAN DALAM PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN SERANG

(TAHUN ANGGARAN 2009-2013)

 

Nugrahini Kusumawati 1, Siti Saroh 2

1, 2Jurusan Akuntansi Sekolah Tinggi Ilmu Ekonomi Bina Bangsa Banten

 

ABSTRACT

The purposes of this research are: (1) to know the growth of tax revenue in the Serang district restaurant through 2009-2013(2) to know the effectiveness of Serang district restaurant tax revenue based on its classification through 2009-2013,(3) to identify the contribution of restaurant tax against

Serang district regional income through 2009-2013. This research used quantitative descriptive method. The data which used in this research are the realization of restaurant tax report, and the realization of original regional income in 2009 - 2013. The data were analyzed using time series analysis, the effectiveness analysis and the contribution analysis. There result showed that the  overall effectiveness of the restaurant tax is very effective, but based on the classification included in the criteria are not effective, less effective, and very effective with effectiveness ratios ranged from 54,13% to more than 100%. But contribution of restaurant tax based on classification is still lack of contribution for increasing local revenue Serang district.


Keywords: Original Regional Income, Effectiveness, Contribution

Temukan juga kami di

Ikuti kami di facebook, twitter, Google+, Linkedin dan dapatkan informasi terbaru dari kami disana.

Statistik User


    2744243

    Pengunjung hari ini : 321
    Total pengunjung : 296774
    Hits hari ini : 4553
    Total Hits : 2744243
    Pengunjung Online : 6