Kontribusi Pajak Restoran terhadap Pendapatan Asli Daerah (PAD) Kota Yogyakarta Tahun 2020-2022

Uliana, Rista, Anisa Rachmawati, S.E., M.Acc. (2024) Kontribusi Pajak Restoran terhadap Pendapatan Asli Daerah (PAD) Kota Yogyakarta Tahun 2020-2022. ["eprint_fieldopt_thesis_type_tugasakhir" not defined] thesis, Universitas Teknologi Yogyakarta.

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Abstract

The aim of writing this final assignment is to find out how much contribution restaurant tax revenue makes to Regional Original Income (PAD) during the 3 year period (2020-2022) and to find out the obstacles and efforts in increasing restaurant tax revenue in the City of Yogyakarta. The method used is a quantitative descriptive method, namely data expressed in the form of words, sentences and numbers. The data processed is data obtained by the Yogyakarta City Regional Financial and Asset Management Agency, namely budget data, realization of restaurant taxes and realization of Regional Original Income. The results of this research are that the level of restaurant tax contribution to Original Regional Income in 2020 was 10.97%, in 2021 it was 11.14%, and in 2022 it was 13.45%. With these results, the contribution shows the information "Less". Yogyakarta City's restaurant tax revenue for the 3 (three) periods is still relatively low even though it has increased every year. This insufficient criterion is due to the contribution being less than 20.10%. There are still several obstacles facing the Yogyakarta City government, related to efforts to achieve the realization of the restaurant tax

Item Type:	Thesis (["eprint_fieldopt_thesis_type_tugasakhir" not defined])
Uncontrolled Keywords:	Contribution, Restaurant Tax, Local Original Income
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User:	Prodi Akuntansi Diploma
Date Deposited:	17 Feb 2024 02:34
Last Modified:	17 Feb 2024 02:34
URI:	http://eprints.uty.ac.id/id/eprint/14931

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