Subroto, AAisyah Rizqia (2023) ANALISIS TINGKAT PEMAHAMAN PEMILIK USAHA KOS TERHADAP PERATURAN DAERAH KOTA SURABAYA NO. 4 TAHUN 2011 MENGENAI PAJAK HOTEL ATAS RUMAH KOS DI KECAMATAN SAMBIKEREP, SURABAYA. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
This research aims to determine the level of understanding of boarding business owners towards Surabaya City Regional Regulation No. 4 of 2011 regarding hotel tax on boarding houses. Where the owner of a boarding house business with a minimum number of rooms of 10 rooms at a price of RP. 50,000 per month with a tax rate of 5%. This research is located in the Sambikerep District area of Surabaya.The approach used in this thesis is a qualitative approach of descriptive type. Data collection techniques using observation, interviews and documentation Based on the results of the study, it shows that the level of understanding of boarding business owners in the Sambikerep District area is still lacking or low. Similarly, with the understanding of the tax rates charged, there are still many boarding house business owners who do not understand the rates charged. Regarding the understanding of boarding house business owners about the existence of boarding house tax regulations, there are still few who understand because of the lack of understanding and the absence of socialization from the tax authorities or related government agencies
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Level of understanding, Boarding Tax, Boarding House Business Owners |
| Subjects: | Accounting > Tax Accounting > Tax |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 13 Jun 2024 03:43 |
| Last Modified: | 13 Jun 2024 03:43 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2534 |
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