POTENSI PENINGKATAN PENDAPATAN ASLI DAERAH DARI SEKTOR PAJAK RESTORAN MELALUI PENGGUNAAN TAPPING BOX DI KOTA PALEMBANG

MAULIDAN, RIZKI WAHYU and Ermadiani, Ermadiani and Rahmawati, Meita (2022) POTENSI PENINGKATAN PENDAPATAN ASLI DAERAH DARI SEKTOR PAJAK RESTORAN MELALUI PENGGUNAAN TAPPING BOX DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the potential, effectiveness and contribution of restaurant taxes on increasing local revenue after the installation of the Tapping box. This study uses a qualitative descriptive method, where in the process the researcher performs data collection techniques such as interviews, observation and documentation. The results of this study are qualitative data that has been processed in the form of words and sentences derived from data collection techniques carried out by researchers. The results of this study indicate that the procedure for installing the tapping box tool is good, the potential after installing the tool on tax revenue is quite potential, the average level of effectiveness has met the criteria for being effective. The average level of effectiveness of the restaurant tax in Palembang City in 2016-2020 is 94.05% with the effectiveness level meeting the effective criteria, the average contribution rate does not meet the criteria, which is very less. The average contribution rate of restaurant tax in Palembang City in 2016-2020 is 11.25%. The optimization of the use of the tapping box tool has not been optimal, this is due to the Covid-19 pandemic. The conclusion of this study is that the restaurant tax revenue is quite effective in the city of Palembang but ha decreased significantly in number. The realization of restaurant tax revenues always increases every year. However, setting a higher target will result in a lower level of revenue from restaurant taxes. Key Words : Restaurant Tax, Tapping Box, Local Own Revenue (PAD), Potential, Effectiveness, Contribution, Optimization

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak Restoran, Tapping Box, Pendapatan Asli Daerah (PAD), Potensi, Efektifitas, Kontribusi, Optimalisasi
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rizki Wahyu Maulidan
Date Deposited:	17 Feb 2022 04:56
Last Modified:	17 Feb 2022 04:56
URI:	http://repository.unsri.ac.id/id/eprint/65195

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