Purnamasari, Selvia (2021) UPAYA BADAN PENDAPATAN DAERAH KABUPATEN SERANG DALAM MENINGKATKAN PENDAPATAN DAERAH MELALUI PAJAK RESTORAN PADA MASA PANDEMI COVID-19. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYSA.
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Abstract
The purpose of writing this Final Project Report is to find out what efforts have been made by the Serang Regency Regional Revenue Agency in achieving the restaurant tax target in the midst of the Covid-19 pandemic, as well as to find out the obstacles faced by the Serang Regency Regional Revenue Agency in achieving the restaurant tax target. The method used in writing this final report is descriptive method. The data used in this paper are primary data and secondary data. Primary data is data obtained by conducting direct interviews with the apparatus of the Serang Regency Regional Revenue Agency in the field of tax audits. Secondary data sources such as restaurant tax realization tables and so on. Data collection methods used are interviews, literature study and documentation. The results of this Final Project report show that the efforts made by the Serang Regency Regional Revenue Agency are in accordance with Regional Regulation Number 8 of 2018, and Regent's Regulation Number 32 of 2020, namely by increasing employee discipline, registering and collecting data on objects and taxpayers, socializing regulations the regional government regarding restaurant taxes and Regent's Regulation Number 14 of 2021 regarding the program for eliminating fines for receivables and administrative sanctions. However, it is possible that there will be obstacles such as limited personnel, lack of awareness of the importance of paying taxes, and lack of knowledge of online tax payment and reporting procedures. Revenue from restaurant taxes has decreased due to several obstacles, but the Regional Revenue Agency of Serang Regency always strives for the restaurant tax target to be achieved.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Tujuan dari penulisan Laporan Tugas Akhir ini adalah untuk mengetahui upaya-upaya apa saja yang dilakukan Badan Pendapatan Daerah Kabupaten Serang dalam pencapaian target pajak restoran ditengah pandemi Covid-19, serta untuk mengetahui kendala-kendala yang dihadapi Badan Pendapatan Daerah Kabupaten Serang dalam mencapai target pajak Restoran tersebut. Metode yang digunakan dalam penulisan Laporan Tugas Akhir ini adalah metode deskriptif. Data yang digunakan dalam penulisan ini adalah data primer dan data sekunder. Data primer adalah data yang diperoleh dengan cara melakukan wawancara langsung dengan pihak aparatur Badan Pendapatan Daerah Kabupaten Serang bidang pemeriksaan pajak. Sumber data sekunder seperti tabel realisasi pajak restoran dan sebagainya. Metode pengumpulan data yang digunakan yaitu, wawancara, studi pustaka dan dokumentasi. Hasil dari Laporan Tugas Akhir ini menunjukan bahwa upaya yang dilakukan Badan Pendapatan Daerah Kabupaten serang sesuai dengan Peraturan daerah Nomor 8 Tahun 2018, dan Peraturan Bupati Nomor 32 Tahun 2020 yaitu dengan melakukan peningkatan disiplin pegawai, pendaftaran dan pendataan objek dan wajib pajak, melakukan sosialisasi peraturan daerah tentang pajak restoran dan Perturan Bupati Nomor 14 tahun 2021 tentang program penghapusan denda piutang dan denda sanksi administrasi. Namun tidak menutup kemungkinan akan adanya kendala-kendala seperti terbatasnya personil, kurangnya kesadaran akan pentingnya membayar pajak, dan minimnya pengetahuan akan tata cara pembayaran dan pelaporan pajak secara online. Penerimaan pajak restoran di mengalami penurunan pendapatan karena disebabkan beberapa kendala, namun Badan Pendapatan Daerah Kabupaten Serang selalu berupaya agar target pajak Restoran tetap tercapai. | |||||||||
| Uncontrolled Keywords: | Restaurant Tax, Tax Optimization efforts, the covid-19 pandemic Pajak Restoran, Upaya Optimalisasi Pajak, Pandemi Covid-19 | |||||||||
| Subjects: | H Social Sciences > HC Economic History and Conditions | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Mrs Selvia Purnamasari | |||||||||
| Date Deposited: | 03 Oct 2023 16:14 | |||||||||
| Last Modified: | 02 Nov 2023 09:52 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29325 |
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