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001-es BibID:	BIBFORM117268
Első szerző:	Mandak, Aril
Cím:	Analisis Potensi Pajak Hiburan Dan Pajak Restoran Sebagai Upaya Peningkatan PAD Kota Palu Pasca Bencana / Mandak, Aril ; Kambey, Anita Octavia ; Tuegeh, Octavia
Dátum:	2022
ISSN:	2774-6976
Megjegyzések:	This study aimed to determine the potential value of the entertainment tax and restaurant tax after being affected by the earthquake, tsunami, and liquefaction disaster, to determine the amount of entertainment tax and restaurant tax contributions to the Palu City's Original Regional Revenue (PAD). The method used in this research was descriptive qualitative analysis, this research took place at the Regional Revenue and Asset Management Agency (BAPENDA). The sample of this research was tax revenue from 585 entertainment and 2,695 Palu city restaurants which were recorded in the field of local tax collection and bookkeepingon Jalan Baruga No. 2 Palu City. The results found are that the potential for entertainment taxes continues to decline after the disaster and restaurant taxes fluctuate after the 2018 disaster. After the disaster, the percentage of potential entertainment tax is in the medium criteria, and the percentage of potential restaurant tax is always in the very good criteria.
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk Entertainment Tax RestaurantTax PAD
Megjelenés:	Jurnal Akuntansi Manado (JAIM). - 3 : 2 (2022), p. 325-333. -
További szerzők:	Kambey, Anita Octavia Tuegeh, Octavia Diana Monica (1986-)
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