ANALYSIS OF THE IMPACT OF COVID-19 ON GROUP C EXCAVATION TAX REVENUE
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Nov 1, 2023
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COVID-19, Tax Revenue, Tax on Extraction of Minerals Group C
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Abstract
Purpose – This study aims to determine the impact of Covid-19 on tax revenues from taking class C minerals in Barru Regency
Design/methodology/approach – The analytical method used is descriptive analysis by calculating the growth rate and contribution formula
Findings – The results of this study are that Covid-19 affects the determination of target setting, revenue realization, growth rate and tax contribution for taking group C minerals in Barru Regency
Originality – Sources of data used in this study are secondary data obtained through documentation and library research
Keywords: Covid-19, Tax Revenue, Tax on Extraction of Minerals Group C
Paper Type Research Result
Article Details
How to Cite
Farafika, N., Damayanti, R., Usman, A., & Zalshabila, S. (2023). ANALYSIS OF THE IMPACT OF COVID-19 ON GROUP C EXCAVATION TAX REVENUE. Contemporary Journal on Business and Accounting, 3(2), 206-217. https://doi.org/10.58792/cjba.v3i02.44
References
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Arianto, B. 2021. Dampak Pandemi COVID-19 terhadap Perekonomian Dunia. Jurnal Ekonomi Perjuangan, 2(2): 106–126.
Dede, M. V., Indrihastuti, P., & Sulistyowaty, Y. 2021. Dampak Covid-19 Terhadap Potensi Pajak Hiburan dan Kontribusi Terhadap Pendapatan Asli Daerah Kota Batu (Studi Kasus Dinas Pendapatan Kota Batu). Jurnal Akuntansi, 13(2): 344–351.
Halim, A. 2007. Akuntansi Keuangan Daerah. Jakarta:Salemba Empat.
Hanoabutun, S. 2020. Dampak Covid-19 Terhadap Perekonomian Indonesia. EduPsyCouns: Journal of Education, Psychology and Counseling, 2(1): 146-153.
Ishak, J. F. 2021. Covid-19: Dampaknya terhadap Pendapatan Asli Daerah Covid-19: Its Impact on Local Own-Source Revenue. Indonesian Accounting Research Journal, 1(3): 587–591.
Purwanto, A. 2021. Ekonomi Dunia pada Masa Pandemi Covid-19: dari Dampak hingga Proyeksi Pertumbuhan 2021-2022. Kompas Pedia. (diakses 22 Juni 2022).
Retnowati, E. 2020. Sri Mulyani: Kemenkeu Terus Dukung Langkah Penanganan COVID-19. KNPedia. (diakses 22 Juni 2022).
Salamah, B., & Furqon, I. K. 2020. Pengaruh Pandemi Covid Terhadap Penerimaan Pajak di Negara Indonesia Pada Tahun 2020. Jurnal Akuntansi, Perpajakan Dan Auditing-JAPA, 1(2): 277–289.
Yamali, F. R., & Putri, R. N. 2020. Dampak Covid-19 Terhadap Ekonomi Indonesia. Ekonomis: Journal of Economics and Business, 4(2): 384.
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