STRATEGI PENINGKATAN PAJAK RESTORAN MELALUI PENERAPAN TAPPING BOX DI BADAN PENDAPATAN DAERAH KABUPATEN OGAN ILIR

ADAM, ADAM and Mirani, Dwi (2024) STRATEGI PENINGKATAN PAJAK RESTORAN MELALUI PENERAPAN TAPPING BOX DI BADAN PENDAPATAN DAERAH KABUPATEN OGAN ILIR. Undergraduate thesis, Sriwijaya University.

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Abstract

This research is based on the implementation of restaurant tax in BAPENDA Kab. Ogan Ilir which still has various problems, many taxpayers do not understand their obligations in paying restaurant tax, have not obeyed reporting and payment. As well as the existence of taxpayers who commit tax reporting fraud so that the payments made do not match what they should be. Therefore, this study aims to analyse the strategy of increasing restaurant tax through the application of tapping boxes in Bapenda Kab. Ogan Ilir. This research uses a qualitative descriptive approach with Kooten's strategy theory with the aim of seeing how the implementation of the strategy is implemented. Based on the results of the research conducted, it shows that the strategy of increasing restaurant tax through the application of tapping boxes has run quite optimally. This research is expected to optimise the implementation of strategies to increase restaurant tax through the implementation of tapping boxes by formulating a vision and mission in the implementation of strategies, recruiting qualified human resources, imposing strict sanctions on taxpayers who refuse to implement the program, requiring employees to attend training, maximising the existing budget and routinely updating software and maintenance. Keywords: Strategy, Improvement, Restaurant Tax, Tapping Box

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kata Kunci : Strategi, Peningkatan, Pajak Restoran, Tapping Box
Subjects:	J Political Science > JJ Political institutions and public administration (North America) > JJ1000-1019 Political institutions and public administration (North America)
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Adam Adam
Date Deposited:	31 Jan 2024 01:48
Last Modified:	31 Jan 2024 01:48
URI:	http://repository.unsri.ac.id/id/eprint/140473

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