Agustin, Retno Wulan (2023) PENGARUH PEMAHAMAN PERPAJAKAN, SANKSI PAJAK, DAN KEPERCAYAAN KEPADA OTORITAS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SURABAYA SUKOMANUNGGAL. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
The purpose of this study was to determine the effect of hotel, restaurant and billboard taxes on the PAD of Surabaya City in 2013-2022. The secondary data used is reports on the realization of hotel, restaurant and billboard taxes for 2013-2022. The analytical method used is multiple linear regression analysis and hypothesis testing with the t test and f test. From the results of multiple linear regression analysis when the variables Hotel Tax, Restaurant Tax, and Advertising Tax do not exist or are constant, the PAD will decrease by 1,059,373,301,722.481 . The Hotel Tax coefficient value is -7.840 indicating that the Hotel Tax variable has a negative effect on PAD. While the coefficient value of Restaurant Tax is 10.085 and the Advertising Tax coefficient value is 10.897 indicating that the Advertising Tax variable has a positive effect on PAD. The partial results of the T test show that hotel taxes do not have a significant effect on PAD with a sig value of 0.163> 0.05. Restaurant taxes have a significant effect on PAD with a sig value of 0.002 <0.05. The results of the F test show that simultaneously hotel and restaurant taxes have a significant effect with the results of sig 0.001 <0.05 on PAD.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Hotel Tax, Restaurant Tax, Advertising Tax and Income Regional Original |
| Subjects: | Accounting > Tax Accounting > Tax |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 06 Aug 2024 04:24 |
| Last Modified: | 06 Aug 2024 04:24 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2630 |
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