EFEKTIVITAS PENERIMAAN PAJAK HOTEL DAN RESTORAN DI KOTA BENGKULU

Main Author: Hadiyanto, Handoko
Format: Article PeerReviewed Book
Bahasa: eng
Terbitan: Fakultas Ekonomi Universitas Bengkulu , 2003
Subjects:
Online Access: http://repository.unib.ac.id/10414/1/B4.pdf
http://repository.unib.ac.id/10414/
Daftar Isi:
  • The study evaluated the effectively of the Hotel and Restaurant of the tax of receive in the 8engkulu City. Hotel and Restaurant using tax object was unit analysis. Secondary data from DinasPendapatan Daerah office were analyzed using descriptive and explanatory research method. Perceive of the tax of the Hotel and restaurant was not effectively in the Bengkulu city. During the budget in period 1992/93 to 2001/02, tax receive of the hotel and restaurant was fluctuate. The higher of the tax period of receive were can be show on the period 1992/93, 1993/94 1994/95 and 1999/00. Hence, in the 10 years (1992/93 - 2001/02) just only 4 years they were higher effectively of the tax receive level in the Bengkulu City.