ANALISIS KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (SEBELUM DAN SESUDAH PENGGUNAAN TAPPING BOX DI KOTA PRABUMULIH)

PUTRA, GALUH DARMA and Erina, Lili and Mardianto, Mardianto (2020) ANALISIS KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (SEBELUM DAN SESUDAH PENGGUNAAN TAPPING BOX DI KOTA PRABUMULIH). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to reveal the contribution of restaurant taxes to local revenue before and after the use of tapping boxes in Prabumulih City. The existing problems are motivated by weak supervision and restaurant tax revenue has not been optimally implemented. The concept that used in this researh is the concept put forward by Munir to determine the percentage of contribution from a tax then converted into the category of the contribution ratio interval issued by the Ministry of Home Affairs Research and Development and to determine the inhibiting and supporting factors of revenue from a tax using the concept of Mardiasmo. The method in this research is a qualitative method. Data collection techniques used are, observation, in-depth interviews, documentation, and literature study. The results and conclusions of this study are that the restaurant tax contribution belongs to the category of very less contribution ratio when compared to local revenue but when compared to local tax revenue the contribution of restaurant tax is quite good. This contribution is influenced by several factors, namely the inhibiting factor of the taxpayer, tax authorities, and supporting tools and factors. Suggestions for other researchers who want to research with the same title are expected to compare the contribution of a tax with local tax revenue, equalize the installation of tapping boxes, allocate the budget to have a special regional tax service vehicle, evaluate tax rates, use online tax applications, and use battery system on the tapping box. Keywords: Contribution, Tax, Restaurant, Tapping Box.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak, Pendapatan Asli Daerah
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Users 7464 not found.
Date Deposited:	01 Sep 2020 03:31
Last Modified:	01 Sep 2020 03:31
URI:	http://repository.unsri.ac.id/id/eprint/34080

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