Analisis tingkat pemahaman pemilik usaha kos dan tingkat kontribusi pajak kos pada pendapatan asli daerah (studi pada pemilik usaha kos di kecamatan setiabudi)

Ahmad Ngafif Mukhlisin, . (2018) Analisis tingkat pemahaman pemilik usaha kos dan tingkat kontribusi pajak kos pada pendapatan asli daerah (studi pada pemilik usaha kos di kecamatan setiabudi). Universitas Pamulang, Tangerang Selatan.

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Abstract

Hotel taxes on boarding houses are taxes on services provided by boardinghouses. While the hotel is a lodging / lodging service facility including other related services with a fee, which includes motels, guesthouses, tourism huts, tourist homes, guesthouses, lodging houses and the like, as well as boarding houses with more than 10 (ten) rooms. This study aims to analyze the level of understanding of the owner of the boarding house in Setiabudi sub-district about the tax regulation and also to determine the level of tax contribution to the revenue of local tax revenue in Setiabudi sub-district, and to analyze the efforts to increase the revenue of theLocally Generated Revenue in Setiabudi sub-district, especially from the boarding house tax sector. By using sample data of questionnaire and interviews with boarding house business owners as well as tax fiscal area. Testing data conducted in this study is the test data validity, credibility test, dependability test, and conformability test. In each test that researchers have done in this study in accordance with the results obtained in the field and written in the thesis. As a result, the taxpayers of boarding houses or business owners in Setiabudi sub-district have understood about the hotel tax rules on boarding houses and the level of tax contribution of the board can not contribute greatly to the revenue of the Locally Generated Revenuein Setiabudi sub-district. . Keywords : Boarding House Tax, Understanding Level, Contribution Rate, Locally Generated Revenue.

Item Type: Other
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Muhammad Khusnan Hadi
Date Deposited: 09 Jul 2019 04:20
Last Modified: 09 Jul 2019 04:20
URI: http://eprints.unpam.ac.id/id/eprint/7990

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