Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/23897
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dc.contributor.advisorPane, Aditya Amanda-
dc.contributor.authorAdenita, Viona-
dc.date.accessioned2024-05-08T04:41:01Z-
dc.date.available2024-05-08T04:41:01Z-
dc.date.issued2023-12-22-
dc.identifier.urihttps://repositori.uma.ac.id/handle/123456789/23897-
dc.description82 Halamanen_US
dc.description.abstractPenelitian ini bertujuan untuk mengkaji pengaruh pajak restoran, pajak hiburan, dan pajak reklame terhadap Pendapatan Asli Daerah Kabupaten Deli Serdang tahun 2019-2022. Desain penelitian yang digunakan dalam penelitian ini adalah metode asosiatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah laporan realisasi penerimaan pajak restoran, pajak hiburan, pajak reklame Kabupaten Deli Serdang tahun 2019-2022. Sampel pada penelitian ini adalah realisasi penerimaan pajak restoran, pajak hiburan, pajak reklame Kabupaten Deli Serdang tahun 2019-2021 dengan jumlah bulan sebanyak 48 bulan dari Januari 2019 sampai Desember 2022. Hasil analisis menunjukkan bahwa pajak restoran memiliki pengaruh positif dan signifikan terhadap Pendapatan Asli Daerah. Pajak hiburan juga berpengaruh positif dan signifikan terhadap Pendapatan Asli Daerah, meskipun penerimaannya cenderung menurun pada beberapa tahun. Selain itu, pajak reklame memiliki pengaruh positif terhadap Pendapatan Asli Daerah, dengan pertumbuhan yang stabil selama periode yang diteliti. Dalam konteks peningkatan Pendapatan Asli Daerah, penelitian ini memberikan gambaran tentang pentingnya pengelolaan pajak daerah, khususnya pajak restoran, pajak hiburan, dan pajak reklame, dalam mendukung pembangunan daerah. Diharapkan hasil penelitian ini dapat memberikan kontribusi dalam perumusan kebijakan pajak daerah yang lebih efektif di Kabupaten Deli Serdang, serta sebagai referensi bagi peneliti dan mahasiswa yang tertarik dalam bidang ini. This research aims to examine the influence of restaurant tax, entertainment tax and advertising tax on Deli Serdang Regency's Original Regional Income in 2019- 2022. The research design used in this research is an associative method with a quantitative approach. The population in this research is reports on the realization of restaurant tax revenue, entertainment tax, and advertising tax for Deli Serdang Regency for 2019-2022. The sample in this research is the realization of restaurant tax revenue, entertainment tax, advertising tax in Deli Serdang Regency in 2019 -2021 with a total of 48 months from January 2019 to December 2022. The results of the analysis show that restaurant tax has a positive and significant influence on Regional Original Income . Entertainment tax also has a positive and significant effect on Original Regional Income, although revenue tends to decline in several years. In addition, advertising tax has a positive influence on Regional Original Income, with stable growth during the period studied. In the context of increasing Original Regional Income, this research provides an overview of the importance of managing regional taxes, especially restaurant taxes, entertainment taxes and advertising taxes, in supporting regional development. It is hoped that the results of this research can contribute to the formulation of more effective regional tax policies in Deli Serdang Regency, as well as serve as a reference for researchers and students who are interested in this field.en_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.relation.ispartofseriesNPM;198330109-
dc.subjectOriginal Regional Income (PAD)en_US
dc.subjectRegional Autonomyen_US
dc.subjectRestaurant Taxen_US
dc.subjectand Tax Policyen_US
dc.subjectEntertainment Taxen_US
dc.subjectPendapatan Asli Daerah (PAD)en_US
dc.subjectOtonomi Daerahen_US
dc.subjectPajak Restoranen_US
dc.subjectPajak Hibuan dan Kebijakan Pajaken_US
dc.titlePengaruh Pajak Restoran Pajak Hiburan dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kabupaten Deli Serdang Tahun 2019-2022en_US
dc.title.alternativeThe Influence of Restaurant Tax, Entertainment Tax and Advertisement Tax on Original Regional Income of Deli Serdang Regency in 2019-2022en_US
dc.typeThesisen_US
Appears in Collections:SP - Accountancy

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