ANALISIS EFEKTIVITAS PENERIMAAN PAJAK RESTORAN MELALUI PENGGUNAAN TAPPING BOX DI KABUPATEN MUSI BANYUASIN

RAHMATIKA, PUTRI AULIA and Ermadiani, Ermadiani (2024) ANALISIS EFEKTIVITAS PENERIMAAN PAJAK RESTORAN MELALUI PENGGUNAAN TAPPING BOX DI KABUPATEN MUSI BANYUASIN. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to find out the procedure for restaurant tax revenue before and after the use of the tapping box tool, analyze the level of effectiveness and contribution of restaurant tax revenue to regional tax revenue, and find out what efforts are made in optimizing restaurant tax revenue. This research is a quantitative descriptive research using data types and sources, namely secondary data and primary data with data collection techniques in the form of interview results and documentation. The results of this study show that the restaurant tax collection procedure after the use of the tapping box tool becomes more transparent. Before the use of tapping box tools in 2018-2020 it was classified as less effective with an average value of 65.38% and after the use of tapping box tools in 2021-2023 it was classified as very effective with an average value of 112.85%. The average contribution of restaurant tax revenue to regional tax revenue in 2018-2023 of 16.91% is considered lacking. The increase in the effectiveness of restaurant tax revenue concluded that several efforts such as conducting supervision and inspection, collection, and sanctioning carried out by Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Musi Banyuasin is considered to have an effect on restaurant tax revenue.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak Restoran, Tapping Box, Efektivitas, Kontribusi
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Putri Aulia Rahmatika
Date Deposited:	05 Sep 2024 02:11
Last Modified:	05 Sep 2024 02:11
URI:	http://repository.unsri.ac.id/id/eprint/156737

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