IMPLEMENTASI KEBIJAKAN PEMASANGAN ELEKTRONIK TAX (E-TAX) TERHADAP WAJIB PAJAK RESTORAN DI KOTA PALEMBANG

DANTI, RAHMA and Sobri, Kiagus Muhammad (2021) IMPLEMENTASI KEBIJAKAN PEMASANGAN ELEKTRONIK TAX (E-TAX) TERHADAP WAJIB PAJAK RESTORAN DI KOTA PALEMBANG. Undergraduate thesis, Universitas Sriwijaya.

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Abstract

This study aims to identify the process of implementing the electronic installation policy and the factors of the successful implementation of the taxpayer's electronic installation policy in the city of Palembang. The design used is qualitative, with a descriptive approach, research at a location in the city of Palembang, with research subjects namely the Regional Tax Management Agency and restaurant taxpayers who have used or installed tax electronic devices as payment transaction media. The data collection process is interviews, observation, and documentation. Data analysis techniques using data reduction, data presentation, conclusion drawing, and condensation. The results of the study show that the process and also the factors that influence the Implementation of the Electronic Tax Installation Policy (E-Tax) Against Restaurant Taxpayers in the City of Palembang there are variables from Mazmanian and Sabatier theories, such as whether or not the problem is easily controlled through taxpayer rules using e-tax in the existing implementation group from various taxpayers' behavior had problems during installation. The policy of structuring the initial process, consistency, and implementation was supported by several agencies, namely the Prosecutor's Office and the Security Team to improve and speed up the installation. The variable outside the policy is support from the community. The results of this study suggest that the Regional Tax Management Agency of Palembang City provides incentives to restaurant taxpayers as a trigger for the enthusiasm to pay taxes on time and always come to restaurants that use e-tax tools every week to trigger things that are not cool that one of the e-tax tools is not used by taxpayers Keywords: Implementation, Electronic Tax, Restaurant Taxpayer Advisor I Advisor II Prof. Dr. Kiagus Muhammad Sobri, M.Si Dr. Ardiyan Saptawan, M.Si NIP. 196311061990031001 NIP. 196511171990031004 Palembang, November 2021 Chairman of the Departement Of Public Administration Faculty Social and Political Science University Of Sriwijaya Zailani Surya Marpaung, S.Sos., M.PA NIP. 198108272009121002

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	admnistrasi negara
Subjects:	#2 Repository of Library Services > Documentation of Important Decrees (UU, PP, Permen etc) #2 Repository of Library Services > Letter of Overdue Books and Library Fines
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Rahma Danti
Date Deposited:	18 Jan 2022 04:36
Last Modified:	18 Jan 2022 04:36
URI:	http://repository.unsri.ac.id/id/eprint/61685

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