ANALISIS KEADILAN DAN KEPASTIAN HUKUM DALAM PENGENAAN PAJAK HIBURAN

Authors

  • Kevin Putra A Universitas Tarumanagara Jakarta, Indonesia
  • Martin Rich A Universitas Tarumanagara Jakarta, Indonesia
  • Rifdhan Ismeth N Universitas Tarumanagara Jakarta, Indonesia
  • Jocelyn Cheriesta Universitas Tarumanagara Jakarta, Indonesia
  • Dias Luthfiansyah Universitas Tarumanagara Jakarta, Indonesia

Keywords:

Rural and Urban Land and Building Tax, restaurant tax, entertainment tax, Regional Original Income, DKI Jakarta

Abstract

The aim of this research is to determine the effect of provincial and city land and building taxes, building taxes, restaurant taxes and entertainment taxes on local revenue in DKI Jakarta from 2018 to 2024. The sampling technique uses targeted samples. The sample for this research is 43 sub-districts in DKI Jakarta which are spread across five municipalities which are representatives of DKI Jakarta and all taxpayers involved in it. This research uses logistic regression analysis using the SPSS version 25 statistical program. The results obtained through research show that Land and Building Tax, Restaurant Tax and Entertainment Tax have a significant influence on Regional Original Income (PAD) in the Jakarta Metropolitan Area from 2018 to 2024. However, the entertainment tax will have a significant negative impact on PAD in Jabodetabek.

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Published

2024-12-04

Issue

Vol. 4 No. 4 (2024): Jurnal Multilingual

Section

Articles