KINERJA PEMBERIAN INSENTIF PAJAK BAGI PELAKU USAHA RESTORAN PADA MASA PANDEMI COVID-19 PADA BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG

PRATIWI, SALSABILA and Saptawan, Ardiyan and Mirani, Dwi (2024) KINERJA PEMBERIAN INSENTIF PAJAK BAGI PELAKU USAHA RESTORAN PADA MASA PANDEMI COVID-19 PADA BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research was motivated by the implementation of restaurant tax incentives in the period since the publication of Palembang Mayor Circular No. 22/SE/V/2020 to 30 June 2020, has resulted in the return of the ability of the community, especially restaurant entrepreneurs, to return to their culinary business. This can be seen from the opportunity that business actors have to breathe again without having to think about their obligation to pay taxes during the Covid-19 pandemic that befell them. This research uses qualitative analysis with descriptive methods. The data collection technique used was through interviews. The data analysis technique uses an interactive model with steps for data reduction, data presentation and verification and drawing conclusions. The research results show that the performance of Restaurant Tax Revenues during the Covid-19 Pandemic using the Value For Money approach, namely in 2020 it met the criteria of being quite economical, namely 86.29%. In 2021, it decreased by 49.36%, thus meeting the criteria of being very economical (less than 60%), even though the restaurant tax budget is greater than the actual restaurant tax. In 2020, the efficiency assessment met the inefficient criteria because it was at 60.22%. In 2021, in terms of efficiency, it will still be inefficient because it is at a ratio of 73.04% even though the increase in local taxes has been achieved. In 2020, effectiveness performance was in the less effective criteria at 70.02%. In 2021 it will be 147.99%. This means that restaurant taxpayers start paying taxes on time according to the targets that have been set.

Item Type:	Thesis (Undergraduate)
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Salsabila Pratiwi
Date Deposited:	31 Jan 2024 15:02
Last Modified:	31 Jan 2024 15:02
URI:	http://repository.unsri.ac.id/id/eprint/140543

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