DETAIL DOCUMENT
PENGARUH PAJAK HIBURAN, PAJAK BUMI DAN BANGUNAN, PAJAK RESTORAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH KOTA SURABAYA TAHUN 2020-2022
Total View This Week0
Institusion
Universitas Katolik Darma Cendika
Author
DENA, FRANSISKA
Subject
HF5601 Accounting 
Datestamp
2024-03-04 09:06:19 
Abstract :
This study aims to examine the effect of entertainment tax, land and building tax, restaurant tax on local revenue in Surabaya City. The population in this study is the Realization Report of Entertainment Tax Revenue, Land and Building Tax, Restaurant Tax and Regional Original Revenue in Surabaya City for the period 2020-2022 (3 years). The sampling method used is saturated sampling. The sample studied is quarterly data where in 1 year there are 12 months so that the results are 12 x 3 = 36 months. The data analysis technique uses multiple linear regression analysis tests, model feasibility tests (F tests), tests hypothesis, and determination coefficient tests (R²). The results of this study partially show that Entertainment Tax has no effect on Surabaya City Local Revenue, Land and Building Tax affects Surabaya City Local Revenue, and Restaurant Tax affects Surabaya City Local Revenue. 
Institution Info

Universitas Katolik Darma Cendika