Vol. 3 No. 2 (2015): Jurnal EMBA, HAL 1008 - 1123
Dear reader,Publishing of Journal EMBA Vol.3 June 2, 2015, the editor presenting a number of scientific research papers with a variety of topics. The studies that have been conducted then published are: (1) Analysis of Calculation and Tax Collection of Hotel and Restaurant at Bitung Local Revenue Department, (2) Analysis of Procedure and Calculation of Vehicle Tittle Transfer Tax at Regional Revenue Department of North Sulawesi Province, and other recent research results that can be seen by the reader.