Adisuwono, Dea Karina (0651273) (2010) Pengaruh Pajak Restoran terhadap Penerimaan Pajak Daerah Kota Bandung: Studi Kasus pada Dinas Pendapatan Daerah Kota Bandung. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Since the implementation of decentralization beginning on January, 1st 2001, Bandung city are encouraged to seek sources of revenue that may be collected by the Regional Government of Bandung city as Regional Revenue. One source of Regional Revenue is a tax levied Restaurants regulated in Law Number 28 Year 2009 About the Regional Tax and Retribution, and the Bandung District Regulation Number 28 Year 2009 About Taxes Restaurants. Increasing the restaurant business in Bandung Restaurants result of tax increases levied to ensure that local tax revenues increased. With regard to this, so this research tries to identify the variables. Independent variable in this research are tax Restaurants, and the dependent variable are local tax revenue of Bandung city. Samples taken by using purposive sampling method. Data analysis tools used in this study is the regression model. Result of the research, indicate that the restaurant tax has significantly impact to the local tax revenue of Bandung city.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Tax Restaurants, Local Tax Revenue |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 21 May 2015 10:23 |
| Last Modified: | 21 May 2015 10:23 |
| URI: | http://repository.maranatha.edu/id/eprint/12560 |
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