Please use this identifier to cite or link to this item: http://repository.uisu.ac.id/handle/123456789/1952
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dc.contributor.authorHAMBRILLAH, FEBRY-
dc.date.accessioned2023-02-17T03:31:19Z-
dc.date.available2023-02-17T03:31:19Z-
dc.date.issued2023-02-17-
dc.identifier.urihttp://repository.uisu.ac.id/handle/123456789/1952-
dc.description.abstractABSTRAK Febry Hambrillah, NPM : 71180313023, Judul : Analisis Efektivitas Pajak Restoran Dan Pajak Parkir Daerah Serta Kontribusinya Terhadap Pendapatan Asli Daerah (PAD) (Studi Kasus Pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan), Dibimbing oleh : Ibu Lusi Elviani Rangkuti S.E., M.Si. sebagai Pembimbing I, dan Bapak Abdul Rasyid Ms., S.Hi., M.M. sebagai Pembimbing II, Skripsi 2022 Penelitian ini bertujuan untuk mengetahui Analisis Efektivitas Pajak Restoran Dan Pajak Parkir Daerah Serta Kontribusinya Terhadap Pendapatan Asli Daerah (PAD) (Studi Kasus Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan) tahun 2018 - 2021. Jenis penelitian yang digunakan adalah kualitatif berupa data primer dan kuantitatif berupa data sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah studi kepustakaan, dokumentasi dan wawancara. Metode analisis yang digunakan adalah analisis deskriptif kuantitatif. Hasil penelitian ini menunjukkan bahwa analisis efektivitas dan kontribusi pajak restoran dan pajak parkir tahun 2018 - 2021 ada mengalami fluktuasi atau penurunan persentase dibeberapa tahunnya. Namun rata – rata kedua pajak masih cukup efektif. Adapun didapatkan persentase efektivitas pajak restoran tertinggi yaitu tahun 2019 sebesar 102,88% dan terendah 2021 sebesar 76,92%. Sedangkan efektivitas pajak parkir tertinggi tahun 2018 sebesar 100,95% dan terendah 2021 sebesar 48,41%. Lalu untuk kontribusi pajak restoran tertinggi tahun 2019 sebesar 14,33% dan terendah 2020 sebesar 11,69%. Sedangkan untuk kontribusi pajak parkir tertinggi tahun 2019 sebesar 1,81% dan terendah 2021 0,96%. Kemudian secara keseluruhan kontribusi pajak restoran masih kurang baik dalam berkontribusi dan pajak parkir masuk kategori sangat kurang dalam berkontribusi terhadap Pendapatan Asli Daerah (PAD). Kata Kunci : Pajak Restoran, Pajak Parkir, Pendapatan Asli Daerah, Efektivitas, KontribusiABSTRACT Febry Hambrillah, NPM : 71180313023, Title : Analysis of the Effectiveness of Restaurant Taxes and Regional Parking Taxes and Their Contribution to Local Revenue (PAD) (Case Study at the Medan City Regional Tax and Levy Management Agency), Supervised by : Mrs. Lusi Elviani Rangkuti S.E., M .Si. as Advisor I, and Mr. Abdul Rasyid Ms., S.Hi., M.M. as Advisor II, Thesis 2022 This study aims to determine the Effectiveness Analysis of Restaurant Taxes and Regional Parking Taxes and Their Contribution to Regional Original Income (PAD) (Case Study of the Medan City Tax and Retribution Management Agency) in 2018 - 2021. The type of research used is qualitative in the form of primary and quantitative data. in the form of secondary data. Data collection techniques used in this research are literature study, documentation and interviews. The analytical method used is descriptive quantitative analysis. The results of this study indicate that the analysis of the effectiveness and contribution of restaurant taxes and parking taxes in 2018 - 2021 has fluctuated or decreased in percentage in several years. However, on average the two taxes are still quite effective. The highest percentage of restaurant tax effectiveness was obtained in 2019 at 102.88% and the lowest in 2021 at 76.92%. Meanwhile, the highest parking tax effectiveness in 2018 is 100.95% and the lowest in 2021 is 48.41%. Then for the highest restaurant tax contribution in 2019 at 14.33% and the lowest in 2020 at 11.69%. Meanwhile, the highest parking tax contribution in 2019 was 1.81% and the lowest in 2021 was 0.96%. Then overall the restaurant tax contribution is still not good in contributing and the parking tax is categorized as very less in contributing to Regional Original Income (PAD). Keywords : Restaurant Tax, Parking Tax, Local Revenue, Effectiveness, Contributionen_US
dc.language.isootheren_US
dc.publisherFakultas Ekonomi, Universitas Islam Sumatera Utaraen_US
dc.relation.ispartofseriesUISU230304;-
dc.subjectPajak Restoran, Pajak Parkir, Pendapatan Asli Daerah, Efektivitas, Kontribusien_US
dc.subjectRestaurant Tax, Parking Tax, Local Revenue, Effectiveness, Contributionen_US
dc.titleANALISIS EFEKTIVITAS PAJAK RESTORAN DAN PAJAK PARKIR DAERAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) (Studi Kasus Pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan)en_US
dc.typeThesisen_US
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