AKUNTABILITAS PELAPORAN WAJIB PAJAK RESTORAN BERBASIS E-TAX DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG TAHUN 2019

ADHA, EVRIANA and Effendi, Sofyan and Mirani, Dwi (2022) AKUNTABILITAS PELAPORAN WAJIB PAJAK RESTORAN BERBASIS E-TAX DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG TAHUN 2019. Undergraduate thesis, Sriwijaya University.

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Abstract

This study discusses " Accountability of the Restaurant Restaurant-based E-Tax Taxpayer at the Palembang Ciy Regional Tax Management Agency in 2019". This research aims to find out how the accountability of F-Tax-based Taxpayer Reporting at the Palembang City Regional Tax Management Agency in 2019. The government provides and Installing e-Tax tools or special tools for restaurants and taxed on restaurants that have a high enough transaction of 10%. Fach taxpayer will be subject to a tax rate based on the applicable provisions. The basis for the imposition of restaurant tax is the amount of payment recerved or that should be paid to the restaurant. The research method used is a qualitative descriptive method. Data sources are obtained from primary data and secondary data, data collection techniques with observations, in -depth interviews and documentation. E-Tax-based Restaurant Tax Reporting Accountability at the Palembang City Regional Tax Management Agency in 2019 uses the theory of financial accountability pu forward by Mustopadidjaja. This theory explains financial accountability is the responsibility of financial integrity, disclosure and discourse of statutory regulations. The target of this accountability is the financial staiemenis presented and the "cnin frevehted and the applicable regulations include reven ar" include revenue, storage and expenditure of money by government agencies Integrity. The resulis showed that the reporting of taxpayers was not good enough Disclosure of tax information has presented complete components such as daily, monthly, to annual recapitulation transactions, but this only applies to taxpavers who have been installed with TDM machines and have been verified auodebet obedience to regulations is good enough, has provided accountability in accordance with Regional Regulation Number 02 of 2018 Article 10 concerning Regional Taxes. Keywords: Accountabllly, Reporting, E-Tax

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Akuntabilitas, Perlaporan, E-Tax
Subjects:	J Political Science > JF Political institutions (General) > JF1338-2112 Public administration J Political Science > JF Political institutions (General) > JF20-2112 Political institutions and public administration
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Evriana Adha
Date Deposited:	05 Jun 2023 06:31
Last Modified:	05 Jun 2023 06:31
URI:	http://repository.unsri.ac.id/id/eprint/106955

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