Analisis Penerimaan Pajak Hiburan Terhadap Pendapatan Daerah Kabupaten Lumajang

Authors

  • Polrianus Bhedho STIE Widya Gama Lumajang
  • Sochib Sochib STIE Widya Gama Lumajang
  • Emmy Ermawati STIE Widya Gama Lumajang

Keywords:

Receipt of entertainment tax is assets for local revenue (PAD)

Abstract

This study aims to determine the effect of Entertainment Tax Receipts on Regional Income of Lumajang Regency 2014-2018. this research method uses quantitative. the research data used is the financial statement of the regional levy tax agency (BPRD). the data analysis method used is associative analysis. receipt of levies Entertainment tax is carried out using time series. time series is "an analysis of observation, recording, and preparation of events taken from time to time". there are 4 time series principal patterns, namely 1) long-term or secular trend, 2) circular movements, 3) seasonal movements, and 4) random movements.

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Published

2019-09-03