Pengaruh Pajak Parkir Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Medan
This research aims to show the effect of parking and restaurant taxes on local revenue in the city of Medan. This research uses a quantitative method with a descriptive approach. The research population is parking tax, restaurant tax, and Medan city original income in 2015-2020. The sampling techniq...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
PPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis
2022-06-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
| Subjects: | |
| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/553 |
| _version_ | 1811209237716533248 |
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| author | Alda Amelia Siregar Kusmilawaty Kusmilawaty |
| author_facet | Alda Amelia Siregar Kusmilawaty Kusmilawaty |
| author_sort | Alda Amelia Siregar |
| collection | DOAJ |
| description | This research aims to show the effect of parking and restaurant taxes on local revenue in the city of Medan. This research uses a quantitative method with a descriptive approach. The research population is parking tax, restaurant tax, and Medan city original income in 2015-2020. The sampling technique used the purposive sampling technique and obtained 21 samples. The data source uses secondary data in the form of documentation of parking taxes, restaurant taxes, and local revenue for the city of Medan in 2015-2020. Data analysis using multiple linear regression. The results showed that the parking tax did not affect the local revenue of Medan city. Restaurant tax positively and significantly affects local revenue in the city of Medan. Simultaneously parking and restaurant taxes significantly affect local revenue in Medan, with a significant effect of 59.4%. This research can be a reference for the Medan city government in improving strategies for collecting taxes, especially parking taxes so that Medan city's original revenue can increase. |
| first_indexed | 2024-04-12T04:34:52Z |
| format | Article |
| id | doaj.art-aca3a44cdb3d4cbdbe3384f27f0c1927 |
| institution | Directory Open Access Journal |
| issn | 2549-3086 2657-1676 |
| language | English |
| last_indexed | 2024-04-12T04:34:52Z |
| publishDate | 2022-06-01 |
| publisher | PPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj.art-aca3a44cdb3d4cbdbe3384f27f0c19272022-12-22T03:47:49ZengPPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762022-06-0161576810.46367/jas.v6i1.553553Pengaruh Pajak Parkir Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota MedanAlda Amelia Siregar0Kusmilawaty Kusmilawaty1Universitas Islam Negeri Sumatera Utara (UINSU), Medan, IndonesiaUniversitas Islam Negeri Sumatera Utara (UINSU), Medan, IndonesiaThis research aims to show the effect of parking and restaurant taxes on local revenue in the city of Medan. This research uses a quantitative method with a descriptive approach. The research population is parking tax, restaurant tax, and Medan city original income in 2015-2020. The sampling technique used the purposive sampling technique and obtained 21 samples. The data source uses secondary data in the form of documentation of parking taxes, restaurant taxes, and local revenue for the city of Medan in 2015-2020. Data analysis using multiple linear regression. The results showed that the parking tax did not affect the local revenue of Medan city. Restaurant tax positively and significantly affects local revenue in the city of Medan. Simultaneously parking and restaurant taxes significantly affect local revenue in Medan, with a significant effect of 59.4%. This research can be a reference for the Medan city government in improving strategies for collecting taxes, especially parking taxes so that Medan city's original revenue can increase.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/553parking taxrestaurant taxlocal revenue |
| spellingShingle | Alda Amelia Siregar Kusmilawaty Kusmilawaty Pengaruh Pajak Parkir Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Medan JAS (Jurnal Akuntansi Syariah) parking tax restaurant tax local revenue |
| title | Pengaruh Pajak Parkir Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Medan |
| title_full | Pengaruh Pajak Parkir Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Medan |
| title_fullStr | Pengaruh Pajak Parkir Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Medan |
| title_full_unstemmed | Pengaruh Pajak Parkir Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Medan |
| title_short | Pengaruh Pajak Parkir Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Medan |
| title_sort | pengaruh pajak parkir dan pajak restoran terhadap pendapatan asli daerah kota medan |
| topic | parking tax restaurant tax local revenue |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/553 |
| work_keys_str_mv | AT aldaameliasiregar pengaruhpajakparkirdanpajakrestoranterhadappendapatanaslidaerahkotamedan AT kusmilawatykusmilawaty pengaruhpajakparkirdanpajakrestoranterhadappendapatanaslidaerahkotamedan |