Pengaruh Efektivitas dan Kontribusi Pajak Hiburan Terhadap Penerimaan Pajak Daerah di Kota Palembang

Wijaya, Chandra (2021) Pengaruh Efektivitas dan Kontribusi Pajak Hiburan Terhadap Penerimaan Pajak Daerah di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine how the effect of the effectiveness and contribution of the entertainment tax on local tax revenues by focusing on entertainment business entities registered at BPPD Palembang city and taken from the distribution of questionnaires to entertainment business entity taxpayers and processed with the SPSS statistical application. Sampling technique using purposive sampling method and a sample population of 100 respondents. Hypothesis testing is done by using multiple regression analysis method. The results of this study indicate that the effectiveness and contribution of the entertainment tax has a negative effect on local tax revenues. Keywords: Effectiveness, Entertainment Tax Contribution, Local Tax Revenue

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