Fahmi, Attabieq (2023) KEWENANGAN BADAN PENDAPATAN DAERAH KOTA TANGERANG SELATAN DALAM PENGAWASAN SISTEM TAPPING BOX PAJAK RESTORAN BERDASARKAN PERATURAN DAERAH KOTA TANGERANG NOMOR 7 TAHUN 2010 TENTANG PAJAK DAERAH. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Taxes are regulated in Law Number 28 of 2009 concerning Regional Taxes and Regional Levies. South Tangerang City Regional Taxes are regulated in Regional Regulation Number 7 of 2010 concerning Regional Taxes. Based on Article 22 of Regional Regulation Number 7 of 2010 concerning Regional Taxes. Mention that the Restaurant Tax Rate is set at 10%. The South Tangerang City Government, through the Regional Revenue Agency, provides a tapping box business transaction monitoring tool to assist with supervision. As for identifying the problem, what is the authority of the South Tangerang City Regional Revenue Agency in supervising the Restaurant Tax Tapping Box System based on South Tangerang City Regional Regulation Number 7 of 2010 concerning Regional Taxes? Then what are the obstacles to monitoring the use of the Restaurant Tax Tapping Box tool by the City Regional Revenue Agency? South Tangerang Based on South Tangerang City Regional Regulation Number 7 of 2010 concerning Regional Taxes?. The theories used are Supervision Theory and Tax Collection Theory. The research method is empirical juridical. Research specifications are descriptive analysis. The data source is primary data supported by secondary data. Data collection techniques are interviews and documents related to research. Data was obtained and analyzed descriptively using a qualitative approach method. Research Results Regarding the Authority of the South Tangerang City Regional Revenue Agency in Implementing Supervision of the Restaurant Tax Tapping Box System. That the Restaurant Tax Tapping Box is a transaction recording tool that is useful for the Regional Revenue Agency in carrying out Taxpayer Supervision. The conclusion is that based on the authority possessed by the South Tangerang City Regional Revenue Agency which is granted by the applicable legislation, the Regional Revenue Agency has carried out the implementation of Supervision through the Restaurant Tax Tapping Box System. The suggestion is that there is a need to improve performance in monitoring efforts carried out by the Regional Revenue Agency, because in fact the programs owned by the Revenue Agency are very good, but are not yet running optimally.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Fasyehhudin, Mohamad 196212092001121001 Thesis advisor Nurikah, Nurikah 197612112001122001
Additional Information:	Pajak diatur dalam Undang Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Pajak Daerah Kota Tangerang Selatan Diatur dalam Peraturan Daerah Nomor 7 Tahun 2010 Tentang Pajak Daerah. Berdasarkan Pasal 22 Peraturan Daerah Nomor 7 Tahun 2010 Tentang Pajak Daerah. Menyebutkan Tarif Pajak Restoran ditetapkan Sebesar 10%. Pemerintah Kota Tangerang Selatan Melalui Badan Pendapatan Daerah menyediakan alat monitoring transaksi usaha tapping box untuk membantu Pengawasan. Adapun Identifikasi Masalahnya, Bagaimana Kewenangan Badan Pendapatan Daerah Kota Tangerang Selatan Dalam Pengawasan Sistem Tapping Box Pajak Restoran Berdasarkan Peraturan Peraturan Daerah Kota Tangerang Selatan Nomor 7 Tahun 2010 Tentang Pajak Daerah?, kemudian Apa hambatan Pengawasan Pengunaan alat Tapping Box Pajak Restoran oleh Badan Pendapatan Daerah Kota Tangerang Selatan Berdasarkan Peraturan Daerah Kota Tangerang Selatan Nomor 7 Tahun 2010 Tentang Pajak Daerah?. Teori yang digunakan yaitu Teori Pengawasan dan Teori Pemungutan Pajak. Metode penelitian yaitu yuridis empiris. Spesifikasi Penelitian yaitu deskriptif analisis. Sumber data yaitu data primer yang ditunjang oleh data sekunder. Teknik Pengumpulan Data adalah wawancara dan dokumen yang terkait dengan penelitian. Data diperoleh dan dianalisis secara deskriptif dengan metode pendekatan Kualitatif. Hasil Penelitian Mengenai Kewenangan Badan Pendapatan Daerah Kota Tangerang Selatan Dalam Implementasi Pengawasan Sistem Tapping Box Pajak Restoran. Bahwa Tapping Box Pajak Restoran merupakan sebuah alat rekam transaksi yang berguna Bagi Badan Pendapatan Daerah Dalam Melalukan Pengawasan Wajib Pajak. Kesimpulannya adalah Berdasarkan kewenangan yang dimiliki oleh Badan Pendapatan Daerah Kota Tangerang Selatan yang diberikan oleh perundang undangan yang berlaku maka Badan Pendapatan Daerah telah melaksanakan implementasi Pengawasan melalui Sistem Tapping Box Pajak Restoran. Sarannya adalah Perlu adanya peningkatan kinerja dalam upaya pengawasan yang dilakukan oleh Badan Pendapatan Daerah, karena sebetulnya program yang dimiliki oleh Badan Pendapatan sudah sangat baik, namun belum berjalan secara maksimal.
Uncontrolled Keywords:	Authority, Regional Revenue Agency, Supervision, Tapping Box Kewenangan, Badan Pendapatan Daerah, Pengawasan, Tapping Box
Subjects:	K Law > K Law (General)
Divisions:	01-Fakultas Hukum > 74201-Program Studi Ilmu Hukum 01-Fakultas Hukum
Depositing User:	Mr Attabieq Fahmi
Date Deposited:	17 Jan 2024 09:53
Last Modified:	17 Jan 2024 09:53
URI:	http://eprints.untirta.ac.id/id/eprint/32272

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