Penelitian ini menggunakan data sekunder yang tersedia di Kanwil DJP di Yogyakarta. Penelitian ini menggunakan data panel yang meliputi data 104 wajb apajak badan periode tahun 2010-2013. Teknik pe…
Entertainment tax is one of the source of Local Revenue in Batu City along with the development of Batu City as tourism city.
Background of the research is the important study of policy implementation stage.