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ANALISIS PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT (PPKM) TERHADAP PENERIMAAN PAJAK HIBURAN DAN PAJAK RESTORAN KOTA BATU

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT (PPKM) TERHADAP PENERIMAAN PAJAK HIBURAN DAN PAJAK RESTORAN KOTA BATU
 
Creator Jannah, Siti Raudhotul
Amin, Moh.
Junaidi, Junaidi
 
Description The existence of the Covid-19 virus pandemic in Indonesia has an impact on national economic growth, for that it is important for government policies to grow the economy during the pandemic. The research with the title "Analysis of the Implementation of Community Activity Restrictions (PPKM) on the Revenue of Entertainment Tax and Restaurant Tax in Batu City", has a problem formulation of how the impact of the implementation of government policies in the Enforcement of Community Activity Restrictions (PPKM) on entertainment and restaurant tax revenues in Batu City. This study aims to determine the impact of implementing Community Activity Restrictions (PPKM) as an effort to prevent the spread of the Covid-19 virus on entertainment and restaurant tax revenues in Batu City. The analysis used in this research is the analysis of the tax growth rate, effectiveness and contribution of entertainment and restaurant taxes to the Regional Original Income (PAD). The results of this study indicate that government policies in implementing PPKM in Batu City have an impact on entertainment tax revenues which have decreased in 2021 during the Covid-19 pandemic from the previous year. Meanwhile, the implementation of PPKM has no impact on restaurant tax revenues, which will increase in 2021.Keywords: Implementation of Community Activity Restrictions (PPKM), entertainment tax, restaurant tax.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2022-03-14
 
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/jra/article/view/15567
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/15567/11787
 
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