EFEKTIVITAS PENERIMAAN PAJAK RESTORAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN OGAN KOMERING ILIR

PERMATASARI, SUCI and Widodo, Slamet and Mardianto, Mardianto (2018) EFEKTIVITAS PENERIMAAN PAJAK RESTORAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN OGAN KOMERING ILIR. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of the study was to determine whether the restaurant tax revenue at the Regional Finance and Asset Management Office (BPKAD) was effective or ineffective. This research is qualitative which describes a state of social phenomenon. The data was collected through interview, observation and documentation. Data analysis techniques used were qualitative descriptive and quantitative in order to measure the research phenomenon through restaurant tax effectiveness indicator ratio. The result of this study indicated that restaurant tax revenue from 2012 to 2015 in Ogan Komering Ilir had been effective. It was proven by the fact that the implementation of restaurant tax revenue could exceed the target set with the ratio level greater than 1 (100%) while in 2016, it could be stated that the restaurant tax revenue was not effective because it only reached 67%. As an effort to increase PAD of Ogan Komering Ilir, this implementation had some obstacles as follows; (1) From within BPKAD, the problems were: too broad tax collection system, no inspectors, limited numbers of tax collection officers, less firm sanction, less of counselling and socialization to the community. From the taxpayers (WB), the problems were; WB deliberately delayed tax payment, WB avoided to pay tax, WB did not pay tax according to prevailing tariff, moreover it was found that there were some WB indicated to hide their real income thus the tax imposed was not maximal. To overcome these obstacles, BPKAD Ogan Komering Ilir attempts to (1) increase human resource quality through training and education level improvement, (2) conduct direct counselling to restaurant taxpayer as often as possible, (3) impose strict sanction for the taxpayer who are reluctant and late to pay tax, (4) increase the number of officers for tax collection and inspection report.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	effectiveness, revenue, restaurant tax
Subjects:	J Political Science > JK Political institutions (United States) > JK1-9993 Political institutions and public administration (United States)
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Users 2583 not found.
Date Deposited:	07 Nov 2019 06:30
Last Modified:	07 Nov 2019 06:30
URI:	http://repository.unsri.ac.id/id/eprint/15265

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