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PENGARUH PAJAK HOTEL, PAJAK REKLAME DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA MALANG TAHUN 2105 - 2017

Jurnal Ilmiah Riset Manajemen

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Title PENGARUH PAJAK HOTEL, PAJAK REKLAME DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA MALANG TAHUN 2105 - 2017
 
Creator Widjaya, Nurdi
Susyanti, Jeni
Salim, M Agus
 
Description ABSTRACTThe aims of this study were: 1) To examine the effect of hotel tax on local own-source revenue of Malang city. 2) To examine the effect of advertisement tax on local own-source revenue of Malang city. 3) To examine the effect of parking tax on local own-source revenue of Malang city. The object of research used in this study was local own-source revenue obtained from hotel taxes, advertisement taxes, and parking taxes during the period of 2015 – 2017.According to the results of this study, it was known that hotel taxes had a significant impact on local own-source revenue. This could be indicated by the result of hotel tax significance 0,001 < 0,05. While the results of the advertisement tax and parking tax partially did not have a significant impact on local own-source revenue. This could be shown by the results of the advertisement tax significance and parking tax 0.809> 0.05 and 0.303 <0.05.Keywords: Hotel Tax, Advertisement Tax, Parking Tax and Regional Original Income
 
Publisher Jurnal Ilmiah Riset Manajemen
 
Contributor —
 
Date 2018-08-18
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jrm/article/view/1293
 
Source Jurnal Ilmiah Riset Manajemen; eJrm Vol. 7 No. 14 Agustus 2018
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jrm/article/view/1293/1290
 
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