EFEKTIVITAS DAN KONTRIBUSI TARGET DAN REALISASI PAJAK PADA PAJAK BARANG DAN JASA TERTENTU (PBJT) DENGAN MENGGUNAKAN E-TAX TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD)KOTA PALEMBANG

PRATIWI, AMANDA and Pratiwi, Trie Sartika (2025) EFEKTIVITAS DAN KONTRIBUSI TARGET DAN REALISASI PAJAK PADA PAJAK BARANG DAN JASA TERTENTU (PBJT) DENGAN MENGGUNAKAN E-TAX TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD)KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effectiveness of the target and realization of certain goods and services tax using e-tax to increase Palembang City's local revenue. The method used in this research is descriptive with a qualitative approach, using primary and secondary data obtained through observation, interviews, and literature studies. The results of this study indicate that hotel, restaurant, entertainment, and parking taxes after the implementation of e-tax tax revenues do not always increase. The average effectiveness of e-tax implementation in Palembang City in 2018-2023 in hotel tax is classified as “very effective”, restaurant tax is classified as “effective”, entertainment tax is classified as “less effective”, and parking tax is classified as “very effective” and its contribution to local revenue is classified as “sufficient” with an average of 23%. The main obstacles are system networks that experience problems, lack of socialization to the community, and tools that are still inadequate, efforts made by the government by increasing socialization to the community and conducting routine maintenance on the system

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Efektivitas, Kontribusi, Pajak Barang dan Jasa Tertentu (PBJT), Pendapatan Asli Daerah, E-tax
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Amanda Pratiwi
Date Deposited:	14 Apr 2025 07:57
Last Modified:	14 Apr 2025 07:57
URI:	http://repository.unsri.ac.id/id/eprint/170291

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